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Import VAT

Quelle: https://ec.europa.eu/taxation_customs/business/vat/what-vat/vat-importation_en
Import VAT is the value-added tax levied on goods when they cross the border and are imported. It is assessed by customs on the customs value (usually including duties) and is typically recoverable by VAT-registered businesses as input tax in their VAT return, subject to normal deduction rules.
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