# import VAT refund

*Last updated: 2026-06-26*

> Importers, freight forwarders, and tax managers regularly handle import VAT refund claims when a business recovers VAT already paid on imported goods, on the basis that those goods are used in making taxable supplies.

Importers, freight forwarders, and tax managers regularly handle import VAT refund claims when a business recovers VAT already paid on imported goods, on the basis that those goods are used in making taxable supplies. The claim is typically submitted through the periodic VAT return; some jurisdictions operate separate refund procedures for businesses not established in the country of import. Eligibility turns on the importer's status as a taxable person and on the goods being used for qualifying business purposes. Unlike import VAT relief, the tax is first assessed and paid, then recovered – not waived before it falls due. This ensures VAT functions as a tax on final consumption and does not accumulate across successive stages of the supply chain.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/deduction/vat-deduction_import_en](https://ec.europa.eu/taxation_customs/business/vat/deduction/vat-deduction_import_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | import VAT refund |
| Language | EN |
| Word count | 120 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/deduction/vat-deduction_import_en |

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