GlossaryEN1 min readUpdated: Jun 18, 2026

Import VAT (EU)

Import VAT is the consumption tax levied on goods entering the EU from non-EU countries, assessed at the point of customs clearance and owed by the importer rather than the foreign seller.

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Last updated: 18 June 2026Published: 27 January 2026

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

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Logistics Concept

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Definition & Explanation

Import VAT is the consumption tax levied on goods entering the EU from non-EU countries, assessed at the point of customs clearance and owed by the importer rather than the foreign seller. It replicates the VAT burden that would arise on an equivalent domestic sale, ensuring that imported goods do not enjoy a tax advantage over EU-produced alternatives. VAT-registered importers can recover the tax as input VAT through their periodic return, so the net cost is typically zero for businesses in the supply chain. The applicable rate mirrors the standard or reduced VAT rate of the importing member state for the goods in question. Import VAT is distinct from customs duty, which is a separate charge also collected at clearance and generally not recoverable.