Import VAT (EU)

Quelle: https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenverkehrsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer_node.html

The Import VAT (EUSt) is the value-added tax levied on goods imported into the European Union from outside the EU (third countries). It is usually charged at the point of customs clearance and is intended to replace the equivalent domestic VAT for the importer. VAT-registered businesses can generally reclaim EUSt as input tax.

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