import VAT assessment base

The process by which import VAT is assessed and charged on goods brought into a country, typically by the customs authorities or through self-assessme...

Import refers to the process of bringing goods or services into a country from abroad for sale or use, subject to applicable customs, trade and transp...

The import VAT assessment base is the monetary value used to calculate the import VAT. It typically corresponds to the customs value of the goods plus...

The VAT assessment is the formal process by which the tax authorities determine the amount of value-added tax due for a reporting period, based on tax...

A tax levied on goods imported from outside the country or the EU, collected by customs authorities at the point of import. The tax base typically inc...

Import VAT is the value-added tax levied on goods and certain services at the point of importation into a country, calculated on the customs value plu...