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 consist of customs duty and import VAT – but there may be other taxes due depending on the imported product.
Import VAT, unlike customs duty, is a tax that may be recoverable if the goods have been imported by a business for the purposes of making taxable supplies and other supplies giving rise to the right to deduct. For the importation of low value goods by consumers, see
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial