GlossaryEN1 min readUpdated: Jun 18, 2026

Import VAT

Import VAT is a consumption tax assessed by customs authorities at the time of clearance, calculated on the customs value of the goods plus any applicable duties and charges.

Last updated: 18 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/vat/what-vat/vat-importation_en

Category

Logistics Concept

Reading time

1 min

Words

101

Mentioned in

–

Import VAT is a consumption tax assessed by customs authorities at the time of clearance, calculated on the customs value of the goods plus any applicable duties and charges. Businesses registered for VAT can generally reclaim it as input tax in their VAT return, making it a cash-flow consideration rather than a permanent cost. For private individuals or entities without the right to deduct input tax, it becomes a definitive expense. The tax base and administration follow national VAT legislation, though EU rules harmonise the general framework. Some member states allow deferred payment schemes to ease the liquidity burden on importers.

Next steps

Tools that match this term

Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

Related Terms

You might also be interested in these terms

Import

Sourcing goods from abroad – whether for resale, further processing, or own use – relies on the import procedure as the fundamenta…

Learn more

Incoterms Import Responsibility

Unlike mere cost allocation, import responsibility under Incoterms determines which party handles the entire import process in the…

Learn more

Import Customs Clearance Process

A shipment reaches the customs frontier and the import customs clearance process begins immediately: the importer or appointed cus…

Learn more

Import process

Once a purchase order is placed with an overseas supplier, the import process begins—covering every step from export clearance at …

Learn more

Import Control Permit

An import control permit is the official authorization required to bring goods into a country when those goods are not freely impo…

Learn more

Import Administration

Efficient inbound goods flows depend on end-to-end control of every administrative and regulatory step – which is precisely what i…

Learn more

Logistics knowledge straight to your inbox

Weekly: Top news, industry facts and insights from the world of logistics – free.

Import VAT

Next steps

Related Terms

Import

Incoterms Import Responsibility

Import Customs Clearance Process

Import process

Import Control Permit

Import Administration

Logistics knowledge straight to your inbox

Community Questions & Answers