{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import VAT","description":"Import VAT is a consumption tax levied by customs authorities at the point of clearance, calculated on the customs value of the goods plus applicable duties and other charges. For VAT-registered businesses, it is generally recoverable as input tax in the periodic VAT return—making it a cash-flow consideration rather than a permanent cost. For private individuals and entities without input tax entitlement, it represents a definitive expense. The tax base and procedural rules follow national VAT l","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-vat-4","inLanguage":"en","dateModified":"2026-06-26T14:58:44.299688","citation":"https://ec.europa.eu/taxation_customs/business/vat/what-vat/vat-importation_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-vat-4","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import VAT · Import VAT is a consumption tax levied by customs authorities at the point of clearance, calculated on the customs value of the goods plus applicable duties and other charges. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/what-vat/vat-importation_en"}