GlossaryEN1 min readUpdated: Jun 18, 2026

import VAT

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://en.wikipedia.org/wiki/Import_VAT

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Logistics Concept

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Definition & Explanation

When a shipment arrives from abroad and is presented to customs for entry, import VAT falls due immediately: the tax is calculated on the customs value plus any import duties owed, at the domestic VAT rate applicable to the goods in question. For businesses with the right to deduct input tax, import VAT is typically recoverable and does not represent a net cost. In B2C transactions—such as private imports or cross-border e-commerce—import VAT is often collected only at the point of delivery to the end consumer. Import VAT is conceptually distinct from customs duties: both are levied at the border, but only VAT can be reclaimed by registered businesses.

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Calculate customs valueWork out import duties and customs valueOpen Calculate transport costWork out freight / road costOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen

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import VAT

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Related Terms

e-dec Import Deactivation

Automated Import Notification

Passar 2.0 import

Import

import tax

Incoterms Import Responsibility

Mentioned in

Mentioned in Countries

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