# Import

*Last updated: 2026-06-22*

> Sourcing goods from abroad – whether for resale, further processing, or own use – relies on the import procedure as the fundamental customs transaction.

Sourcing goods from abroad – whether for resale, further processing, or own use – relies on the import procedure as the fundamental customs transaction. Once a shipment crosses the border of the destination country, that country's customs law takes effect: the importer lodges a customs declaration, pays import duties and import VAT, and complies with all applicable trade controls. Formal release by the customs authority marks the end of the import process, after which the goods may circulate freely in the domestic market. Depending on the commodity, additional import permits, tariff-rate quotas, or prohibitions may apply. Unlike export, import is always assessed from the receiving country's regulatory perspective.

**Source:** [https://en.wikipedia.org/wiki/Import](https://en.wikipedia.org/wiki/Import)

## Quick Facts

| Property | Value |
|---|---|
| Term | Import |
| Language | EN |
| Word count | 108 |
| Last updated | 2026-06-22 |
| Source | https://en.wikipedia.org/wiki/Import |

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