Goods imported from non-EU countries
All goods entering the EU must be declared to Customs and any import taxes applicable to the goods must be paid. In most cases the import taxes will consist of customs duty and import VAT.
Import VAT, unlike customs duty, is a tax that may be recoverable if the goods have been imported by a business for the purpose of making taxable supplies.
In order to ensure that the import VAT is recoverable, the business must ensure that the goods have been properly declared to Customs and that the relevant import paperwork correctly identifies the business's name
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