{"@context":"https://schema.org","@type":"DefinedTerm","name":"import VAT","description":"Import VAT is charged by customs authorities at the point of clearance on goods arriving from third countries, ensuring that imported products face the same tax burden as domestically supplied goods. The tax base comprises the customs value plus freight, insurance, and any customs duties already owed. The applicable rate matches the standard domestic VAT rate for the relevant goods category. For VAT-registered businesses, the amount paid can be reclaimed as input tax, making import VAT largely c","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","inLanguage":"en","dateModified":"2026-06-26T17:07:00.483382","citation":"https://ec.europa.eu/taxation_customs/business/vat/vat-imports_en.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-vat","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"import VAT · Import VAT is charged by customs authorities at the point of clearance on goods arriving from third countries, ensuring that imported products face the same tax burden as domestically supplied goods. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/vat-imports_en.htm"}