Goods imported from non-EU countries
Imports of goods bought from non-EU countries are subject to the same rate of VAT as if the goods had been supplied in Estonia.
Import VAT and customs duty is generally charged when goods are imported. However, the import VAT incurred can be recovered as an input VAT deduction provided sufficient evidence is retained.
If the VAT due upon the import of goods will be paid by the customs agency, the input VAT will be deducted in the tax period when the customs authorities have released the goods into free circulation.
The taxable person may declare the import
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