Goods imported into any EU member state from countries outside the EU (called ‘third countries’) must breach the ‘tariff wall’ in order to enter free-circulation and move freely within the EU. An import ‘entry’ is required at that point (¶63-760) and the goods may be subject to customs duty and import VAT.

The rate of duty payable is dependent upon the goods customs classification (see ¶71-030). Import VAT is due according to the rate the goods attract in the member state where they are imported (¶63-750).

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