The value of imported goods for VAT purposes is the value for the purposes of customs duties plus, as applicable, the following:

(1)EU customs duty (if any) paid on importation. If the goods were entered for customs duty purposes in another member state on their importation into the EU, then the duty paid in that member state is included;

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.