Imports

Overview

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

This section outlines:

  • When VAT is payable and not payable on importation.
  • Clearing taxable goods through Customs.
  • Customs-free airport and VAT.
  • Postponed accounting.

Next: When is VAT payable on importation?

Published: 12 February 2026 Print this page

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