Import of Goods in VAT: Definition, Tax Rules, Tax Base, and Customs Decisions

• Import of goods in VAT refers to bringing goods from a non-EU country into the EU.
• Importers must calculate and declare VAT in the customs declaration and pay it within 10 days of notification by customs authorities.
• The tax base is the customs value plus customs duties, and for excise goods, also excise tax; additional costs like commission, packaging, transport, and insurance may be included.
• Special rules apply for certain customs procedures (e.g., passive/active processing, temporary admission).
• Customs authorities issue decisions to correct VAT amounts if errors are found in the customs declaration, both before and after goods are released.

Source: mddp.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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