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Imports

  1. Overview
  2. When is VAT payable on importation?
  3. When is VAT not payable on importation?
  4. Clearing taxable goods through Customs
  5. Customs-free airport
  6. Postponed accounting

Overview

For Value-Added Tax (VAT) purposes, imports are goods arriving into the European Union (EU) VAT area.

This section will explain:

  • when VAT is payable and not payable on importation
  • clearing taxable goods through Customs
  • Customs-free airport and VAT
  • and
  • postponed accounting.

Next: When is VAT payable on importation?

Published: 08 February 2024 Print this page

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