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VAT

Import VAT

In short

VAT charged when goods are released for free circulation, calculated on the customs value plus duty plus transport.

Updated 16 August 2026

There is no de minimis: import VAT applies from the first cent. Under procedure 42 it is not collected at the border.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.