Import VAT
VAT charged on importation under the destination jurisdiction's rules.
Last reviewed: 30 September 2026
Simple definition
VAT charged on importation under the destination jurisdiction's rules.
Detailed explanation
VAT charged on importation under the destination jurisdiction's rules. Its legal meaning, availability and evidence requirements depend on the governing customs legislation, procedure and competent authority.
Example
An importer, exporter or representative checks how “Import VAT” applies before submitting information or moving the goods.
Where used
United Kingdom · UK Customs Terminology · all transport modes.
Important conditions
Requirements differ by jurisdiction, goods, procedure and date. Confirm the current official guidance before acting.
Common question
Does Import VAT apply in every country?
Not necessarily. Customs terminology, procedures and legal effects can differ by customs territory and applicable agreement.
Official source
Use the linked authority and applicable national guidance for current requirements.