{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT on Import","description":"Freight forwarders and importers encounter import VAT as a standard charge alongside customs duty when clearing goods from third countries. Unlike domestic VAT, which arises on the first supply within the country, import VAT is levied at the point of entry and is based on the customs value of the goods plus applicable duties and ancillary costs. The rate mirrors that of the equivalent domestic transaction. Businesses with input tax recovery rights can reclaim the amount through their VAT return.","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-on-import","inLanguage":"en","dateModified":"2026-06-26T17:13:25.459272","citation":"https://www.gov.uk/guidance/vat-on-imports","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-on-import","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT on Import · Freight forwarders and importers encounter import VAT as a standard charge alongside customs duty when clearing goods from third countries. · Quelle: https://www.gov.uk/guidance/vat-on-imports"}