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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

Postponed accounting

Postponed Accounting for Value-Added Tax (VAT) on imports is available to all traders that are registered for VAT and Customs and Excise. The traders have to fulfil certain conditions.

Further guidance contains more detailed information on Postponed Accounting.

Published: 01 March 2023 Print this page

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