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Import VAT

Duties Taxes & VAT

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Duties Taxes & VATMultiple modes

Import VAT

VAT charged on importation under the destination jurisdiction's rules.

Last reviewed: 30 September 2026

Professional definition

VAT charged on importation under the destination jurisdiction's rules. Its precise legal, operational or charging effect depends on the applicable contract, carrier terms, route, jurisdiction and transport mode.

Example

Example: a logistics team records or applies “Import VAT” in the relevant booking, document, quotation or shipment milestone.

Where it is used

Used in duties taxes & vat operations, documents, systems and commercial discussions.

Common mistakes and things to remember

Confirm the precise meaning in the governing contract, tariff, official rules and provider terms; industry usage can vary.

Source

World Customs Organization

Use the linked authority and applicable national guidance for current requirements.