# import tax

*Last updated: 2026-06-26*

> At the point of customs clearance, import tax liability arises: the term covers all charges levied on goods imported from third countries, principally customs duties under the applicable tariff schedule and import VAT.

At the point of customs clearance, import tax liability arises: the term covers all charges levied on goods imported from third countries, principally customs duties under the applicable tariff schedule and import VAT. Both components are calculated on the declared customs value and collected as part of the customs declaration process. The distinction matters in practice – import VAT is recoverable as input tax by VAT-registered businesses, whereas customs duties represent a permanent cost that cannot be reclaimed. The term is often used interchangeably with 'import duties' or 'import charges', though import tax in its broadest sense encompasses both fiscal levies simultaneously.

**Source:** [https://de.wikipedia.org/wiki/Einfuhrumsatzsteuer](https://de.wikipedia.org/wiki/Einfuhrumsatzsteuer)

## Quick Facts

| Property | Value |
|---|---|
| Term | import tax |
| Language | EN |
| Word count | 102 |
| Last updated | 2026-06-26 |
| Source | https://de.wikipedia.org/wiki/Einfuhrumsatzsteuer |

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