Import taxes

Dr. Gediminas Valantiejus Senior Associate, Attorney at Law, Professional Law Partnership „iLAW“
January 16, 2021
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Import taxes

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Definition

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties. These taxes are distinguished by the fact that their calculation (determination of the moment of taxation, taxable value, definition of taxpayers and other tax elements) is also based on customs legislation.

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