For distance sales of goods imported from third countries (as defined in the VAT Directive), the importer is the importer for distance sales: the person supplying the goods or the person facilitating the distance sale, such as an online platform, which then bears all the importer obligations of Article 27, the customs debt and the Union handling fee; only AEO (customs simplifications) or Trust and Check trader representatives may place distance-sales goods under release for free circulation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.