Calculation of import charges in EU

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What do import charges comprise of?

Import charges comprise of:

  • customs duty,
  • excise,
  • VAT and
  • other charges

treated as if they were 'customs debt'. 

Topics covered in this video

  • How does customs debt arise?
  • Calculation of customs duty
  • Calculation of import charges

This video is a part of Customs duty, debt and its payment in EU course.

Resources are available after purchase.

Comments ()

en
The significance of double taxation avoidance agreements in international trade
19-11-2023

Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of international trade. By presenting case studies, this paper endeavors to delineate how DTAAs influence international trade decisions, offering a pragmatic understanding of their significance.

Karolis Zelenkauskas

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en
The significance of double taxation avoidance agreements in international trade
19-11-2023

Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of international trade. By presenting case studies, this paper endeavors to delineate how DTAAs influence international trade decisions, offering a pragmatic understanding of their significance.

Karolis Zelenkauskas

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ESTT: “neišmuitintų” prekių transportavimui automatiškai taikyti 0% PVM negalima
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Europos Sąjungos Teisingumo Teismas (ESTT) išnagrinėjo bylą, kurioje spręstas klausimas, ar transporto įmonė, tranzitu gabenanti prekes iš Olandijos uosto į prekių importo valstybę - Rumuniją - gali savo paslaugoms automatiškai taikyti 0 proc. PVM (kaip transporto paslaugoms, susijusioms su importu), ar visgi turi papildomai įsitikinti, kad importuotojas PVM nuo šių paslaugų tinkamai įtraukė į prekių importo PVM apmokestinamąją vertę. Ir jeigu neįrodo, turi PVM nuo šių paslaugų sumokėti pats. ESTT patvirtino transporto įmonėms nepalankią poziciją - automatinio 0 proc. taikymo šiuo atveju negali būti. Visgi, mokesčių administratorius privalo atsižvelgti į visus galimus pateikti įrodymus.

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ESTT: “neišmuitintų” prekių transportavimui automatiškai taikyti 0% PVM negalima
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Europos Sąjungos Teisingumo Teismas (ESTT) išnagrinėjo bylą, kurioje spręstas klausimas, ar transporto įmonė, tranzitu gabenanti prekes iš Olandijos uosto į prekių importo valstybę - Rumuniją - gali savo paslaugoms automatiškai taikyti 0 proc. PVM (kaip transporto paslaugoms, susijusioms su importu), ar visgi turi papildomai įsitikinti, kad importuotojas PVM nuo šių paslaugų tinkamai įtraukė į prekių importo PVM apmokestinamąją vertę. Ir jeigu neįrodo, turi PVM nuo šių paslaugų sumokėti pats. ESTT patvirtino transporto įmonėms nepalankią poziciją - automatinio 0 proc. taikymo šiuo atveju negali būti. Visgi, mokesčių administratorius privalo atsižvelgti į visus galimus pateikti įrodymus.

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Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

duties, taxes
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

duties, taxes
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