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Import VAT

How VAT can appear in import contexts, and what is often misunderstood.

Scope
  • Informational guidance
  • No account, no submissions
  • Links to official sources where possible
This gateway explains systems; it does not replace authorities.

Key point

Import VAT is tax treatment connected to goods entering a territory. Rules vary by country and by procedure.

What import VAT refers to

Import VAT is VAT assessed on importation of goods. The mechanism and accounting treatment depends on national implementation and the specific scenario.

Common confusions

  • Import VAT vs duties: different bases and legal frameworks
  • VAT number presence does not automatically decide import VAT outcome
  • Deferment/accounting schemes are jurisdiction-specific

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