Import Goods into the EU Customs Territory

Import means bringing goods into the EU customs territory from outside the EU.
Import VAT is based on the customs value plus customs duties and other import charges.
Import duty depends on the goods’ TARIC classification, value, quantity, and origin.
A customs declaration must be filed electronically.
Goods are released for free circulation after the customs debt is paid or secured.

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.