Customs
Import VAT
In short
Import VAT is charged on the customs value plus duty plus transport costs to the place of arrival. There is no de minimis: VAT is due on consignments of any value. It is not payable at the border where the import is exempt under procedure 42 because the goods are supplied onward to another member state.
Updated 20 August 2026 · Last reviewed 20 August 2026 · M. Homola, Founder, customs agent
Key takeaways
- Taxable amount = customs value + duty + transport and insurance to the EU place of destination.
- No value threshold exempts a commercial import from VAT.
- A VAT-registered importer normally reclaims import VAT on the next return; procedure 42 avoids paying it at all.
How the amount is built
| Component | Included in the VAT base |
|---|---|
| Price paid for the goods | Yes |
| Freight and insurance to the EU border | Yes |
| Customs duty | Yes |
| Onward transport to the place of destination in the EU | Yes |
| Your own domestic handling after release | No |
Rates differ by member state and by commodity. VAT rates on this site are configurable content fields and must be verified against the national tax authority before you rely on them.
This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.