{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import VAT (EU)","description":"Import VAT is the consumption tax levied on goods entering the EU from non-EU countries, assessed at the point of customs clearance and owed by the importer rather than the foreign seller. It replicates the VAT burden that would arise on an equivalent domestic sale, ensuring that imported goods do not enjoy a tax advantage over EU-produced alternatives. VAT-registered importers can recover the tax as input VAT through their periodic return, so the net cost is typically zero for businesses in the","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-eu","inLanguage":"en","dateModified":"2026-06-18T23:28:04.707803","citation":"https://ec.europa.eu/taxation_customs/business/vat/what-is-vat_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-vat-eu","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import VAT (EU) · Import VAT is the consumption tax levied on goods entering the EU from non-EU countries, assessed at the point of customs clearance and owed by the importer rather than the foreign seller. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/what-is-vat_en"}