GlossaryEN1 min readUpdated: Jun 12, 2026

Import VAT

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Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer_node.html

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Logistics Concept

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Definition & Explanation

Import VAT differs from other import charges by its character within the tax system: it is a genuine consumption tax applied to the total value of imported goods (commodity value plus duties and ancillary costs) and withheld by customs at the border. Unlike customs duties, import VAT is generally recoverable for registered businesses—as input tax, the amount can be claimed in the VAT return. This requires proper retention of supporting documentation proving the VAT recovery claim and timely notification to the tax authority. The ability to recover import VAT significantly lowers the effective cost of imports for eligible enterprises.

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Import VAT

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Related Terms

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