But this extract clearly shows that VAT is paid by the importer if from outside of EU, it must be paid before release from customs clearance. But paid by consumer if within EU.
Unless it's changed since I was last VAT-registered some years ago, it is actually possible for an importer to have his registration details provided on the shipment so as not to be charged VAT in the first place. But even if not and he has to pay VAT to receive his goods, as a VAT-registered business he will then be able to reclaim that VAT.
That's how the convoluted VAT system works: Each VAT-registered business along the sales chain pays VAT to whoever he buys from and reclaims that amount from Customs & Excise (or equivalent), then he charges VAT to his buyer and forwards that to C&E.
The result - apart from a lot of needless accounting and paper-shuffling along the way - is that a few months later all the businesses involved along the chain have reclaimed the VAT they paid out when purchasing and the net VAT collected at the end of this pointless bureaucratic exercise is that paid on the final purchase price by the end (non VAT-registered) consumer.
And you know who to thank for this ridiculously convoluted system!
You're either intentionally avoiding the link and statement that I posted, or you're persistently ignoring it.
The statement reproduced from the advisory website about EU VAT clearly indicated that VAT must be paid prior to removal from customs, for goods imported from outside EU. This does not apply to goods imported within EU, which can be considered for a suspensive arrangement.
So, logically, the importer pays the VAT, at the rate of the receiving country, prior to removal from customs, for goods imported from outside EU.
Now the importer is out of pocket until the goods are sold on. That incurs some cost, especially when we are talking £000's, even £M's of pounds (sorry Euros). Sometimes, the VAT paid at the country of reception can be higher than the country of sale. Who loses the difference? Is it repaid somehow? How? When?
The answers to these questions obviously bears further costs to the importer/exporter/manufacturer.
To further illustrate the example, suppose Brico Depot (a DIY shed operating in EU) import tools from UK (following a Brexit), they would have to pay VAT prior to removal from customs, but they couldn't reclaim that VAT until goods are sold to the end user, perhaps many months, even years, later.
Whereas goods imported from Spain (i.e. within EU) would be under a Suspensive Arrangement and VAT not collected/paid until sale to end user.
Thus it's obvious that goods imported to the EU, from outside the EU, have a higher cost than goods imported within the EU.