GlossaryEN1 min readUpdated: Jun 26, 2026

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.

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Last updated: 26 June 2026Published: 27 January 2026

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

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Logistics Concept

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Definition & Explanation

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 cash-flow neutral – a fundamental difference from customs duties, which are a permanent cost. Accurate supporting documentation is essential when claiming the deduction, and some jurisdictions operate postponed accounting schemes that allow businesses to defer payment rather than reclaim it retrospectively.

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Mentioned in Countries

Albania

/en/information/land/al

Algeria

/en/information/land/dz

Austria

/en/information/land/at

Bahrain

/en/information/land/bh

Bangladesh

/en/information/land/bd

Belgium

/en/information/land/be

Bulgaria

/en/information/land/bg

China

/en/information/land/cn

Colombia

/en/information/land/co

Croatia

/en/information/land/hr

Cyprus

/en/information/land/cy

Czechia

/en/information/land/cz

Seaports

Constanta

/en/information/seaports/constanta-port-ro-cnd

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import VAT

Next steps

Related Terms

e-dec Import Deactivation

Automated Import Notification

Passar 2.0 import

Import

import tax

Incoterms Import Responsibility

Mentioned in

Mentioned in Countries

Seaports

Logistics knowledge straight to your inbox

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