# Import tax assessment

*Last updated: 2026-06-18*

> Import tax assessment is the formal process by which customs authorities determine and fix the import duties and taxes owed on a shipment – typically customs duties and import VAT.

Import tax assessment is the formal process by which customs authorities determine and fix the import duties and taxes owed on a shipment – typically customs duties and import VAT. It begins once the customs declaration has been submitted: officials verify the declared goods, confirm the correct tariff classification, and apply the applicable rates to the customs value. The resulting assessment notice is a binding administrative decision that triggers the payment obligation and must be settled before goods are released. Importers or their brokers may challenge the notice through statutory appeal procedures if they consider the assessment incorrect.

**Source:** [https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en](https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Import tax assessment |
| Language | EN |
| Word count | 98 |
| Last updated | 2026-06-18 |
| Source | https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en |

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