In several cases involving irregular importations of goods, the Court of Justice of the EU (CJEU) has addressed the interplay of customs duties and import VAT. According to the Court, the incurrence of a VAT liability on importation depends on whether non- Union goods have entered the economic network of the EU. Moreover, the place of importation is deemed to be the Member State where that entry took place. This study contains a critical assessment of the ‘economic network doctrine’ of the CJEU. The author concludes that the application of the doctrine is characterized by several inconsistencies. Moreover, the precise meaning of the notion of ‘entry of goods into the economic network of the EU’ remains opaque. This is also true for the location where such an entry is deemed to take place. Finally, the author argues that the doctrine is superfluous, as statutory EU VAT law contains sufficiently explicit and unequivocal rules on the levy of VAT on importation.