GlossaryEN1 min readUpdated: Jun 18, 2026

import VAT

Import VAT (also known as import turnover tax in some jurisdictions) is a charge specifically designed to tax goods sourced from third countries at the point of customs clearance.

Last updated: 18 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/vat/vat-imports_en.htm

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Import VAT (also known as import turnover tax in some jurisdictions) is a charge specifically designed to tax goods sourced from third countries at the point of customs clearance. Customs authorities apply it to a tax base comprising the customs value plus freight, insurance, and any customs duties already owed—mirroring the principle that domestic and imported goods should face equivalent tax treatment. The rate corresponds to the standard domestic VAT rate for the relevant goods category. VAT-registered businesses can recover import VAT as input tax, making it cash-flow neutral in most cases; customs duties, by contrast, are a permanent cost. Accurate documentation is essential when claiming the deduction from the tax authority.

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import VAT

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