GlossaryEN1 min readUpdated: Jun 26, 2026
Import VAT
Import VAT is a consumption tax levied by customs authorities at the point of clearance, calculated on the customs value of the goods plus applicable duties and other charges.
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Source: https://ec.europa.eu/taxation_customs/business/vat/what-vat/vat-importation_en
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Logistics concept
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Definition & Explanation
Import VAT is a consumption tax levied by customs authorities at the point of clearance, calculated on the customs value of the goods plus applicable duties and other charges. For VAT-registered businesses, it is generally recoverable as input tax in the periodic VAT return—making it a cash-flow consideration rather than a permanent cost. For private individuals and entities without input tax entitlement, it represents a definitive expense. The tax base and procedural rules follow national VAT legislation, though EU directives provide a harmonised general framework. Several member states operate deferred payment or postponed accounting schemes, allowing importers to account for import VAT in their VAT return rather than paying at the point of entry.
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