VAT related to export and import in the EU

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This course is Module 6 of the extensive Customs clearance and trade compliance in the EU training (see the brochure).

Introduction 

Duties, VAT and excise are taxes which, where applicable, must be correctly calculated in the customs declaration and paid.

  • Import and export duties are EU taxes set out in EU regulations and the same rules apply in all EU Member States. Duties are an important part of EU annual budged, they make out more than 10% of it.
  • The Value Added Tax (VAT) and excise duty are national taxes - though the main rules set out in EU directives are the same, the application of those taxes differs from state to state. For example, different VAT rates apply - Germany 19%, Lithuania 21%, Ireland 23%.

In this course, you will learn about VAT. It is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption in the European Union. Thus, goods which are sold for export or services which are sold to customers abroad are normally not subject to VAT. Conversely imports are taxed to keep the system fair for EU producers so that they can compete on equal terms on the European market with suppliers situated outside the Union.

There are several terms that you should note before starting the course: VAT debt, customs debt, debtor, customs value, and low value consignments.

  • VAT debt (i.e. the obligation to pay VAT) usually occurs when customs debt occurs; therefore, it is important to know the definition of 'customs debt'.
  • It is defined in Article 5 of the Union Customs Code that 'customs debt' means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force.
  • 'Debtor' means any person liable for a customs debt.
  • An important concept is customs value of the goods, which is a part of VAT taxable amount. You will learn the rules of determining customs value in Module 10/21 Value.
  • Low value consignments are consignments which value does not exceed €150. Such consignments are subject to new VAT and customs e-commerce rules for the import as of 1 July 2021. E-commerce suppliers and platforms, where applicable, may use a simplified system, the IOSS, to declare and pay VAT for distance sales of goods imported from third countries in low value condignments.

Lessons of this course cover activities required of customs professionals to deal with the VAT in the context of import and export procedures. After purchasing the course, you will be given access to the articles on the platform.   

Lessons

The course consists of four video lessons:

  1. System, principles and tariffs
  2. Import VAT
  3. IOSS
  4. Export VAT

After watching the videos, please do the task, which is provided in the Resources; you can check whether your answer is correct by comparing it to the provided answer. Then take the quiz. In addition, you may read recommended articles - after purchasing the course, you will be given access to the articles on the platform.   

Outcome

At the end of the course, you should know:

  • The principles of VAT and VAT collection in the EU in the context of import and export procedures;
  • How import VAT amount is calculated;
  • The specifics of e-commerce.

After successfully completing the quiz (more than 60% of the answers should be correct), you will receive a certificate of completion.

Time

Please plan to dedicate around 2 hours to complete this course.

Customs Knowledge Institute: 🔗 the Customs Knowledge Institute is an Irish not-for-profit organisation whose mission is to bring together passionate customs practitioners for the purpose of enhancing customs knowledge. 📧 support@customsknowledgeinstitute.org   

CustomsClear: we are the customs-related knowledge marketplace and our goal is to connect knowledge seekers with industry-related experts. Check other available 🔗 courses.

Resources are available after purchase.

Comments ()

en
Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

taxes
en
Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

taxes
en
Calculation of import charges in EU
10min
image

Anthony Buckley

‎ €17.50
taxes
en
Calculation of import charges in EU
10min
image

Anthony Buckley

‎ €17.50
Level: Basic
Type: Video
taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

taxes
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