Import VAT calculator: UK, EU and Turkey, with postponed VAT
Import VAT is charged on the value for VAT, not on the invoice price: the customs value plus customs duty, excise and other import charges plus incidental costs such as transport and insurance up to the goods’ first destination in the importing country (VATA 1994 s. 21 in the UK; Articles 85–86 of the VAT Directive in the EU). The UK rate is 20%, 5% or 0%. Example: FOB £18,000.00, sea freight to Felixstowe £1,250.00, 4% duty and haulage to Birmingham £420.00 give a VAT value of £20,440.00 and £4,088.00 import VAT. VAT-registered UK businesses can declare and recover it on the same VAT return with postponed VAT accounting, without approval. In Logistivo the duty rate for the “duty” line comes from the Customs Intelligence tariff lookup, and the customs declaration and freight invoice sit on the same load.
Source: The National Archives — legislation.gov.uk · HM Revenue & Customs (GOV.UK) · GOV.UK · Publications Office of the European Union (EUR-Lex) · Bundesministerium der Justiz — gesetze-im-internet.de · Rechtsinformationssystem des Bundes (RIS), Österreich · Overheid.nl — wetten.overheid.nl · Belastingdienst · Direction générale des douanes et droits indirects (douane.gouv.fr) · Direction générale des Finances publiques (impots.gouv.fr) · Agencia Estatal Boletín Oficial del Estado (BOE) · Agencia Estatal de Administración Tributaria (AEAT) · Normattiva — Istituto Poligrafico e Zecca dello Stato · Agenzia delle Dogane e dei Monopoli (ADM) · Sejm RP — Internetowy System Aktów Prawnych (ELI) · Agenția Națională de Administrare Fiscală (ANAF) · T.C. Cumhurbaşkanlığı Mevzuat Bilgi Sistemi · T.C. Resmî Gazete.
Data last updated:
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Your import VAT receipt, line by line
Your import VAT receipt, line by line — Adjust the starting value on the left, the receipt prints in the middle, and the right shows what it costs at the border and how it comes back.
The calculator covers ten importing countries: the United Kingdom, Germany, Austria, the Netherlands, France, Spain, Italy, Poland, Romania and Turkey. For each, the rates, the value for VAT, the deduction and the way to defer the payment or move it into the VAT return are set out below with their legal basis.
Other elements of the customs value — royalties and licence fees, selling commissions, assists supplied by the buyer — are not asked; if they apply, enter the customs value directly.
Runs entirely in your browser — nothing you enter is sent. Value and rate follow the law of the chosen country; the duty rate and amounts are your inputs.
Importing country — The country where the goods are released for free circulation — its rates and rules run the receipt.
Starting value — Enter the customs value directly, or build it from the invoice price and the Incoterm.
Customs value — Value for import duty, usually the transaction value plus delivery costs to the place of introduction; convert foreign currency at the customs rate.
Invoice price — Price actually paid or payable for the goods, as on the commercial invoice.
Incoterm — Shows which costs you add to or remove from the invoice price.
Freight + insurance to the border — Transport, insurance, loading and handling up to the place where the goods enter the customs territory, if not in the price.
Costs in the price that are not customs value — Transport after entry into the customs territory and import duties included in the price — only if they are in the price and quantified.
Duty rate (%) — Ad valorem rate of your commodity code, for example from the HS code lookup; enter specific duties as an amount under “other import charges”.
Other import charges — Anti-dumping, countervailing or specific duties, as an amount.
Excise duty — Excise on energy, tobacco, alcohol and similar goods charged on importation.
Costs to the first destination — Transport, insurance and handling from the border to the place on the consignment note; the label follows the chosen country.
VAT rate — Standard or reduced rate of the importing country; which one applies depends on that country’s list of goods.
Incoterm → customs value — Used in “From invoice + Incoterm” mode. The group highlights the line to fill; always enter the real amount.
EXW · FCA · FAS · FOB — The price stops before the main carriage: add freight, insurance, loading and handling up to the place of introduction.
CFR · CPT — Freight to the named place is in the price, insurance is not: add insurance to the border. If the named place lies beyond the border, the freight after it is not customs value.
CIF · CIP — Freight and insurance to the named place are in the price. For a port of entry there is usually nothing to adjust; for an inland place, remove the share after the border.
DAP · DPU · DDP — The price includes delivery to the destination, and under DDP also import duties; neither belongs in the customs value. The freight after the border does belong in the value for VAT — enter it again under “costs to the first destination”.
How the receipt calculates — Every line of the receipt follows a rule; these are all the rules the calculator applies.
UK: value for VAT — Customs value plus customs duty or levy, excise and other charges payable on importation (except VAT) plus incidental expenses such as commission, packing, transport and insurance up to the goods’ first destination in the UK; to a further UK destination too if it is known at importation. — VATA 1994 s. 21(2); HMRC guidance
UK: first destination — The place on the consignment note or other import document — for goods consigned to Birmingham through Dover, Birmingham; without documents, the place of the first transfer of cargo in the UK. — HMRC — working out the VAT value
UK: incidental expenses — Include customs clearance charges, quay rent, entry fees, demurrage, handling, loading and storage. If the importer provides a service itself, for example its own transport, the cost may be left out. — HMRC — working out the VAT value
UK: customs value stops at the place of introduction — Delivery costs count up to the place of introduction into the UK — the port of importation by sea, the point where the goods first pass a customs office by road — plus inland transport in the country of export. — HMRC — delivery costs to include in the customs value
EU: the same structure — Customs value plus taxes, duties and charges due outside the country and by reason of importation (except VAT) plus incidental expenses up to the first place of destination in the importing Member State; the customs value stops where the goods enter the EU customs territory. — VAT Directive Art. 85–86; UCC Art. 70–72
Price reductions — Discounts for early payment and rebates obtained at the time of importation are not part of the taxable amount (UK: a prompt-payment discount taken reduces the value). — VAT Directive Art. 87; VATA 1994 s. 21(3)
Duty on the receipt — The receipt calculates duty = customs value × the ad valorem rate you enter. Enter specific, anti-dumping and countervailing duties as an amount; the receipt does not guess a duty rate. — Rule of this calculator
Freight is taxed once — In the EU, transport services whose cost is included in the import VAT base are exempt; in the UK, services supplied in connection with an importation can be zero-rated and their cost belongs in the value for import VAT. — VAT Directive Art. 144; HMRC guidance
Foreign currency — Convert at the exchange rate your contract fixes or at the rates HMRC publishes when the entry is accepted — not your bank’s daily rate. For the EU and Turkey, the customs exchange rate calculator shows the rate of the month. — HMRC — converting foreign currency
Turkey — CIF customs value plus all taxes and charges paid on importation plus costs incurred until the customs declaration is registered and exchange differences. — KDVK art. 21
Rounding — The receipt rounds each line to two decimals; the amount on your import entry or assessment is what counts. — Rule of this calculator
Import VAT in ten countries: rates, value, deduction, deferral — The chosen country is highlighted; “Put on receipt” runs another one. Legal bases are in brackets, the source is under each card.
Value for VAT — Customs value + customs duty or levy and excise or other charges payable on importation (except VAT) + incidental expenses such as commission, packing, transport and insurance up to the goods’ first destination in the UK, and to a further UK destination if known at importation. HMRC counts customs clearance charges, quay rent, entry fees, demurrage, handling, loading and storage as incidental expenses. (VATA 1994, s. 21)
Added up to the border — Freight + insurance to the UK place of introduction
Costs after the border — Incidental costs to the first UK destination
When it is paid — Without postponed VAT accounting, import VAT is paid when the goods are imported — immediately or through a duty deferment account.
Deduction — Import VAT is recovered as input tax under the normal rules; with PVA it is declared and recovered on the same VAT return. (HMRC — postponed VAT accounting guidance)
Postponed VAT accounting (PVA) — Declare and recover import VAT on the same VAT return instead of paying it when the goods arrive. No approval is needed; imports appear on a monthly postponed import VAT statement.
business registered for VAT in the UK, with its VAT registration number on the import declaration
goods for use in the business, and you have the right to dispose of them (usually as owner)
a forwarder, customs agent or express operator declaring for you needs your written instruction first
a business without a UK establishment needs someone to deal with customs and must be shown as consignee
HMRC guidance, last updated 16 June 2025
HMRC — account for import VAT on your VAT Return — https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return
DE — Germany — Import VAT (Einfuhrumsatzsteuer) · German Customs (Zoll) · EUR
Value for VAT — Customs value + import duties, taxes and charges owed abroad and arising on importation (duty, anti-dumping, excise — not the import VAT itself) + commission and transport costs up to the first place of destination in the EU, and to a further EU destination fixed when the tax arises; agreed price reductions are deducted. (§ 11 Abs. 1, 3, 4 UStG)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Costs to the first place of destination
When it is paid — Levied like a customs duty: assessed with the customs declaration and payable within 10 days of notification at most (§ 21(2) UStG, Art. 108 UCC).
Deduction — Businesses deduct the import VAT that has arisen on goods imported for their business — payment is not a condition. (§ 15 Abs. 1 Satz 1 Nr. 2 UStG)
Deferred payment (Aufschubkonto) — With deferred payment authorised under Art. 110(b) or (c) UCC, import VAT is due only on the 26th of the second calendar month after the month concerned — for an October deferment period, on 26 December. As the arisen tax is already deductible, the deduction can come before the payment.
deferred payment on application, normally against a guarantee (Art. 110 UCC)
no guarantee when the import VAT is fully deductible as input tax (§ 21(3) UStG)
the later due date applies to deferment under Art. 110(b) or (c) UCC (§ 21(3a) UStG)
Value for VAT — Customs value + import duties, taxes and charges owed outside Austria + duties, excise and monopoly charges collected by the customs office + incidental costs such as transport, insurance, packing, commission and brokerage up to the first place of destination in an EU Member State (or a further one known when the tax arises); the import VAT itself is excluded. (§ 5 Abs. 1, 4 UStG 1994)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Incidental costs to the first place of destination
When it is paid — Collected by the Austrian Customs Office; the customs rules apply to import VAT (§ 26(1) and (3)(1) UStG 1994).
Deduction — Import VAT paid on goods imported for the business is deductible; under the offset scheme, the import VAT owed and booked on the tax account. (§ 12 Abs. 1 Z 2 lit. a und b UStG 1994)
Offset through the tax account (§ 26(3)(2)) — The tax office instead of customs collects the import VAT and books it with VAT on the current account. It is due on the 15th of the month after booking, at the earliest on the 15th of the second month after the VAT return period in which it arose — and once booked it is deductible as input tax.
customs debt incurred under Art. 77 UCC, not a later correction
debtor is a business registered for VAT in Austria, importing for its business
the customs declaration states that the scheme is used
in indirect representation the declarant is not the debtor if it holds a written mandate from the person represented
NL — Netherlands — 21 % standard rate — art. 20 lid 1 Wet OB 1968 | 9 % reduced rate (table I) — art. 20 lid 2 onderdeel a Wet OB 1968, tabel I
Value for VAT — Customs value + import duties, taxes and levies (except Dutch VAT) + incidental costs such as commission, packing, transport and insurance to the place of destination. (art. 19 Wet OB 1968)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Incidental costs to the place of destination
When it is paid — Without a licence, the VAT is paid to Dutch Customs with the import declaration and deducted afterwards in the VAT return.
Deduction — VAT due on importing goods for the business is deductible in the return for that period. (art. 15 lid 1 onderdeel c Wet OB 1968)
Article 23 licence (reverse charge) — With the licence you report import VAT in your Dutch VAT return instead of paying it to customs and deduct it as input VAT in the same return — net nil with a full right to deduct. For goods in annex A of the Uitvoeringsbeschikking OB 1968 the return route is always compulsory.
business resident or established in the Netherlands; non-established businesses through a fiscal representative
regular imports from outside the EU
separate records that show easily how much import VAT is due
no annual VAT return and not using the small business scheme
written application (“Aanvraag Vergunning artikel 23”) to the Belastingdienst
art. 23 Wet OB 1968; Belastingdienst — vergunning artikel 23
FR — France — Import VAT (TVA à l’importation) · French Customs / DGFiP · EUR
FR — France — 20 % standard rate — notice DGFiP « TVA à l’importation », bloc B | 10 % intermediate rate — notice DGFiP, bloc B | 5.5 % reduced rate — notice DGFiP, bloc B | 2.1 % special reduced rate — notice DGFiP, bloc B
Value for VAT — Customs value + duties and charges due outside France and by reason of importation (except VAT) + incidental costs such as commission, packing, transport and insurance up to the first place of destination in France — the structure of Articles 85–86 of the VAT Directive. (directive 2006/112/CE, art. 85–86)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Costs to the first place of destination
When it is paid — Businesses with a French VAT number do not pay import VAT at the border. Without a valid number, apply to the tax office before importing; the number must appear on every import declaration.
Deduction — The self-assessed VAT is declared and deducted on the same CA3 return, with no cash outlay. (douane.gouv.fr — autoliquidation; directive 2006/112/CE, art. 168 e))
Self-assessment (autoliquidation) — Compulsory and automatic since 1 January 2022 for every business identified for VAT in France, with no prior authorisation: import VAT is declared and deducted on the CA3 return (monthly or quarterly). The online return is pre-filled on the 14th; the filing deadline is the 24th.
French VAT number on every import declaration
businesses on the simplified regime (RSI) or the franchise en base contact their tax office before importing
douane.gouv.fr; notice DGFiP « TVA à l’importation »
douane.gouv.fr — autoliquidation de la TVA à l’import — https://www.douane.gouv.fr/demarche/beneficier-automatiquement-de-lautoliquidation-de-la-tva-limport
ES — Spain — Import VAT (IVA a la importación) · Spanish Customs (Aduana, AEAT) · EUR
Value for VAT — Customs value + taxes and charges due outside Spain and by reason of importation (except VAT) + incidental costs such as commission, packing, transport and insurance to the first place of destination in the Community (the place on the consignment note; if none, the place of first unloading). (art. 83.Uno Ley 37/1992)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Costs to the first place of destination
When it is paid — Without the option, the amount assessed by customs is collected under the general collection rules and deducted later.
Deduction — VAT borne on imports of goods is deductible. (art. 92.Uno.2º Ley 37/1992)
Deferred import VAT (IVA diferido) — With the option, the import VAT assessed by customs is not paid at clearance: it goes into the 303/322 return for the period in which the assessment is notified (at clearance: the release date) and, where deductible, is deducted in the same return.
business with a monthly VAT return period (art. 71.3 RIVA)
option by census declaration in November of the previous year; it covers all imports of the year and renews automatically
renunciation also in November, effective for at least three years
amounts left out of the return go straight to enforced collection
AEAT — IVA a la importación, cómo diferir su pago — https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-comercio-exterior/iva-importacion-diferir-pago.html
IT — Italy — Import VAT (IVA all’importazione) · Italian Customs and Monopolies Agency (ADM) · EUR
IT — Italy — 22 % standard rate — art. 16 DPR 633/1972 | 10 % reduced (Table A part III) — art. 16, tabella A parte III | 5 % reduced (Table A part II-bis) — art. 16, tabella A parte II-bis | 4 % reduced (Table A part II) — art. 16, tabella A parte II
Value for VAT — Customs value + customs duties due (except VAT) + forwarding costs to the place of destination in the Community shown on the transport document. These articles apply until 31 December 2026; from 1 January 2027 the consolidated VAT code applies (d.lgs. 19 January 2026, no. 10). (art. 69 DPR 633/1972)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Costs to the destination on the transport document
When it is paid — Import VAT is assessed, calculated and collected by customs for each operation.
Deduction — VAT paid on importation is deductible; the right arises when the tax becomes chargeable and is exercised at the latest in the return for the second following year. (art. 19 DPR 633/1972)
Paid at customs; plafond for habitual exporters — Import VAT is paid at clearance. Businesses that export or make intra-EU supplies (esportatore abituale) can import without VAT within their plafond — the total of those supplies in the previous calendar year — against a written declaration of intent (dichiarazione d’intento).
only within the plafond and under the conditions of art. 8(1)(c) DPR 633/1972
false declaration or exceeding the plafond: financial penalty (art. 70)
artt. 8 c. 1 lett. c), 68 lett. a), 70 DPR 633/1972
Value for VAT — Customs value + customs duty (+ excise duty for excise goods) + incidental costs such as commission, packing, transport and insurance to the first place of destination in Poland and to a further EU destination known at importation + fees that customs must collect. (art. 30b ust. 1, 4–6 ustawy o VAT)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Costs to the first destination in Poland
When it is paid — Without art. 33a, the tax is paid within 10 days of notification of the amount by the customs authority.
Deduction — On imports, input VAT is the amount on the customs document or — under art. 33a — the tax declared. (art. 86 ust. 2 pkt 2 lit. a, b ustawy o VAT)
Settlement in the VAT return (art. 33a) — Active VAT payers report import VAT in the VAT return (JPK_V7) for the period in which the tax point arises, instead of paying it to customs, and deduct it there.
certificates (or statements with the same content) of no social security or tax arrears above 3% and confirmation of active VAT registration, issued no more than 6 months before the import
customs declarations lodged by a direct or indirect representative — not required with AEO status or a simplification under Art. 166 or 182 UCC
tax not settled: correct within 4 months, otherwise the method is lost for that amount and the tax is paid with interest
art. 33 ust. 4, art. 33a ust. 1–2d, 6a, 7 ustawy o VAT
Ustawa o VAT, Dz.U. 2025 poz. 775 — Sejm (ELI) — https://api.sejm.gov.pl/eli/acts/DU/2025/775/text.pdf
RO — Romania — Import VAT (TVA la import) · Romanian Customs Authority · RON
Value for VAT — Customs value + taxes, duties, commissions and charges due outside Romania and by reason of importation (except VAT) + incidental costs such as commission, packing, transport and insurance to the first place of destination in Romania (the transport document; otherwise first place of unloading) and to a further EU destination known at the taxable event. (art. 289 Cod fiscal)
Added up to the border — Freight + insurance to the EU border
Costs after the border — Costs to the first destination in Romania
When it is paid — VAT is paid to customs together with the import duties.
Deduction — With a right to deduct, the VAT is deducted under art. 297–301; where it is not paid at customs, it appears in the VAT return as both output and deductible tax. (art. 297–301 și art. 326 alin. (5) Cod fiscal)
No actual payment at customs (art. 326(4)) — VAT-registered persons do not actually pay at customs if they hold a deferral certificate (certificat de amânare), use centralised clearance (Art. 179 UCC) or entry in the declarant’s records (Art. 182 UCC), or import goods listed in art. 331(2)(b), (c), (i)–(k); the VAT is then recorded in the return as both collected and deductible.
certificate: no tax arrears with ANAF and no other budget arrears (sworn statement)
imports of at least RON 50 million in the last 6 months, excluding harmonised excise goods
no debts to the customs authority
registered for VAT for at least 6 months before applying
not insolvent, in reorganisation or judicial liquidation
TR — Turkey — 20 % general rate — 2007/13033 s. Karar md. 1/1-a (Karar 7346) | 10 % list II — md. 1/1-c, (II) sayılı liste (Karar 7346) | 1 % list I — md. 1/1-b, (I) sayılı liste
Value for VAT — CIF customs value + all taxes, duties, fees and levies paid on importation (duty, additional duty, anti-dumping, special consumption tax) + other costs incurred up to the registration of the customs declaration, and price and exchange differences. (KDVK md. 21)
Added up to the border — Freight + insurance to the place of entry in Turkey
Costs after the border — Costs until the declaration is registered
When it is paid — Import VAT is assessed by the customs administration and paid together with, and at the same time as, the customs duty.
Deduction — VAT paid on imports is deductible in the period in which the documents are entered in the legal books, and no later than the end of the following calendar year. (KDVK md. 29/1-b, 29/3, 34/1)
Paid at customs, deducted in the return — VAT is paid with the duty and recovered through the VAT return. Exemptions follow their own rules: where the supply of goods is exempt, their import is exempt too — for example machinery and equipment under an investment incentive certificate (yatırım teşvik belgesi).
Three documents carry the receipt — in Logistivo they sit on one load — Recovering import VAT rests on the customs evidence, the “costs to the first destination” line on the freight invoice, and the “duty” line on the duty rate. In Logistivo you upload the customs declaration to the load as its own document type; the carrier’s freight invoice sits on the same load, its billed party, total and date are read by AI, and it is visible only to the uploader and the party billed. Your import customs broker is on the same load as the arrival customs broker. The duty rate per commodity code and route comes from Customs Intelligence; the load itself runs in load management.
This receipt for every shipment — with the duty rate and freight invoice from Logistivo — Logistivo’s Customs Intelligence returns the duty per commodity code and route with its source and reliability level; the customs declaration and freight invoice sit on the load your customs broker is on.
Customs Intelligence — Duty and trade defence measures per code and route, each with its source and reliability level; earlier answers are kept with their date. — /en/customs-intelligence
Load management — Customs declaration, freight invoice (total and date read automatically) and arrival customs broker on one load. — /en/load-management
Example: machine parts from China to Birmingham — FOB Shanghai £18,000.00, sea freight and insurance to Felixstowe £1,250.00, assumed duty rate 4%, haulage Felixstowe–Birmingham £420.00, 20% — figures chosen freely.
The calculator works with your inputs and the rules cited here (as of 26 September 2026); it does not replace the customs declaration or tax advice. The amount on your entry and the law of the importing country prevail.
How is import VAT calculated in the UK? — Import VAT = (customs value + customs duty and other import charges + excise + incidental costs to the first UK destination) × 20%, 5% or 0%.
This calculator’s example: machine parts from China, FOB Shanghai £18,000.00, sea freight and insurance to Felixstowe £1,250.00, assumed duty rate 4%, haulage Felixstowe–Birmingham £420.00. Customs value £19,250.00, duty £770.00, value for VAT £20,440.00, import VAT at 20% = £4,088.00.
The expensive mistake is rarely the rate — it is the value: 20% of the invoice price leaves out the duty, the sea freight and the haulage to the first destination. Find the duty rate of your commodity code with the HS code lookup; the receipt uses the rate you enter.
What is included in the value for import VAT? — The customs value, customs duty and levies, excise and other import charges, and incidental expenses up to the first destination — not the import VAT itself.
HMRC counts commission, packing, transport and insurance to the first destination, and also customs clearance charges, quay rent, entry fees, demurrage, handling, loading and storage. The customs value stops at the place of introduction into the UK; the value for VAT runs on to the first destination named on the consignment note. How the customs value itself is built — invoice price plus freight and insurance to that point — the customs value calculator shows line by line.
If a further UK destination is known at importation, the costs to that place count too. If the importer uses its own transport, that cost may be left out.
Is import VAT charged on freight and shipping costs?
Is import VAT charged on freight and shipping costs? — Yes, up to the first destination: that freight is part of the value for import VAT, and the freight invoice itself is not taxed a second time.
In the UK, services supplied in connection with an importation can be zero-rated, and HMRC asks for their cost to be included in the value for import VAT. In the EU, transport services whose cost is in the import VAT base are exempt (VAT Directive Art. 144). Either way the freight is taxed once, through import VAT.
Freight after the first destination — say, a later onward delivery to a customer — stays out of the receipt unless that place was already known when the goods were imported.
Can I reclaim import VAT?
Can I reclaim import VAT? — Yes, as input tax under the normal rules, if the goods are imported for your business and you have the right to dispose of them — usually as their owner.
For VAT paid at the border, HMRC issues the import VAT certificate (C79); for postponed VAT accounting, the monthly postponed import VAT statement. Check both on the Customs Declaration Service against your imports before you complete the return.
The EU works the same way with its own evidence: the customs assessment in Germany, the pre-filled CA3 in France, the customs document in Poland. Where a supplier sells DDP and arranges the import, agree beforehand who is the importer and who reclaims.
What is postponed VAT accounting and who can use it?
What is postponed VAT accounting and who can use it? — Any UK VAT-registered business importing goods for its business can declare and recover import VAT on the same VAT return, without approval, by putting its VAT number on the import declaration.
Goods imported into Great Britain from anywhere outside the UK, and into Northern Ireland from outside the UK and EU, qualify. If a forwarder or customs agent declares for you, they need your written instruction first; businesses without a UK establishment need someone to deal with customs and must be shown as consignee. Whether a VAT number is valid can be checked with the VAT number checker: EU numbers live in VIES, GB numbers via the HMRC route.
EU countries reach the same result by other routes: Austria offsets through the tax account, the Netherlands uses the Article 23 licence, France self-assessment, Spain deferred import VAT, Poland art. 33a and Romania art. 326(4); Germany defers the payment date. The country cards above give the conditions.
How much import VAT do you pay when importing into the EU from the UK or China?
How much import VAT do you pay when importing into the EU from the UK or China? — The rate of the EU country where the goods are released for free circulation — 19% in Germany, 20% in Austria and France, 21% in the Netherlands and Spain, 22% in Italy, 23% in Poland, 21% in Romania — on customs value plus duty plus costs to the first destination in that country.
Origin changes the duty, not the VAT rate: preferential origin, anti-dumping duties or the EU–Turkey customs union change the “duty” line and, through it, the value for VAT.
Pick the destination country on the receipt: its rates, its value rule and its deferral route load together.
Six mistakes on an import VAT receipt
Six mistakes on an import VAT receipt — Each one sits on a line of the receipt — and each one leads to a post-clearance demand or a lost reclaim.
20% on the invoice price — The value for VAT is customs value plus duty plus costs to the first destination, not the price on the commercial invoice.
Customs value used as VAT value — Costs from the place of introduction to the first destination — haulage, handling, storage — are outside the customs value and inside the value for VAT.
Anti-dumping duty left out — Anti-dumping and countervailing duties are import charges and raise the value for VAT like the duty does.
Bank rate instead of customs rate — Foreign currency is converted at the contract’s fixed rate or at the rate HMRC publishes when the entry is accepted.
Unclear DDP import — Reclaim belongs to the business that imports the goods for its business and can dispose of them; agree it before buying DDP.
VAT on the import freight invoice — Freight whose cost is in the value for import VAT can be zero-rated in the UK and is exempt in the EU — it is taxed once, through import VAT.
Where Logistivo takes over after the receipt
Where Logistivo takes over after the receipt — Logistivo is a logistics platform for shippers, carriers and customs brokers; for imports it keeps the figures of the receipt and their evidence on the load.
Duty rate per code and route — Customs Intelligence answers duty and trade defence measures separately, each with its source and reliability level; earlier answers are not deleted but archived with their date.
Freight invoice on the load — The freight invoice is uploaded to the load; AI reads the billed party, total and date, and only the uploader and the party billed can see it.
Customs broker on the same load — Departure and arrival customs brokers are roles on the load; the customs declaration is its own document type next to the commercial invoice and CMR.
Invoice from the load — With accounting and e-invoicing you issue the invoice straight from the load with a tax rate per line; it is posted to double-entry books and can be output as UBL BIS 3.0, Factur-X or XRechnung.
Imports with all the evidence in one place
Open a Logistivo account: tariff lookup per code and route, customs declaration and freight invoice on the load, invoice straight from the load.
Source
The National Archives — legislation.gov.uk — Value Added Tax Act 1994, section 21 — Value of imported goods — https://www.legislation.gov.uk/ukpga/1994/23/section/21
HM Revenue & Customs (GOV.UK) — Working out the VAT value using the customs value of the imported goods — https://www.gov.uk/guidance/working-out-the-vat-value-using-the-customs-value-of-the-imported-goods
HM Revenue & Customs (GOV.UK) — Delivery costs to include in the customs value — https://www.gov.uk/guidance/delivery-costs-to-include-in-the-customs-value
HM Revenue & Customs (GOV.UK) — Check when you can account for import VAT on your VAT Return — https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return
GOV.UK — VAT rates — https://www.gov.uk/vat-rates
Publications Office of the European Union (EUR-Lex) — Council Directive 2006/112/EC on the common system of value added tax — Art. 85–87, 144, 168, 211 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112
Publications Office of the European Union (EUR-Lex) — Regulation (EU) No 952/2013 laying down the Union Customs Code — Art. 70–72, 108, 110 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013R0952
Bundesministerium der Justiz — gesetze-im-internet.de — Umsatzsteuergesetz § 11 — Bemessungsgrundlage für die Einfuhr — https://www.gesetze-im-internet.de/ustg_1980/__11.html
Direction générale des douanes et droits indirects (douane.gouv.fr) — Bénéficier automatiquement de l'autoliquidation de la TVA à l'import — https://www.douane.gouv.fr/demarche/beneficier-automatiquement-de-lautoliquidation-de-la-tva-limport
Direction générale des Finances publiques (impots.gouv.fr) — Notice — TVA à l'importation — https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/210_declarer_payer/tva_a_limportation_-_notice.pdf
Agencia Estatal Boletín Oficial del Estado (BOE) — Ley 37/1992, del Impuesto sobre el Valor Añadido — arts. 83, 90, 91, 92, 167 — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740
Agencia Estatal Boletín Oficial del Estado (BOE) — Real Decreto 1624/1992, Reglamento del IVA — art. 74 — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925
Agencia Estatal de Administración Tributaria (AEAT) — IVA a la importación, cómo diferir su pago — https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-comercio-exterior/iva-importacion-diferir-pago.html
Normattiva — Istituto Poligrafico e Zecca dello Stato — D.P.R. 26 ottobre 1972, n. 633 — art. 69 (vigente fino al 31.12.2026) — https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1972-10-26;633~art69
Normattiva — Istituto Poligrafico e Zecca dello Stato — D.P.R. 26 ottobre 1972, n. 633 — art. 16, aliquote — https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1972-10-26;633~art16
Normattiva — Istituto Poligrafico e Zecca dello Stato — D.P.R. 26 ottobre 1972, n. 633 — artt. 8, 19, 68, 70 — https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1972-10-26;633~art68
Agenzia delle Dogane e dei Monopoli (ADM) — Determinazione direttoriale prot. 234367/RU del 3 giugno 2022 — prospetto di riepilogo ai fini contabili — https://www.adm.gov.it/portale/documents/20182/6100183/det-ODT-20220603-234367.pdf/0a8155a4-61c2-3a0d-7a14-24540b7765d0
Sejm RP — Internetowy System Aktów Prawnych (ELI) — Ustawa o podatku od towarów i usług — tekst jednolity, Dz.U. 2025 poz. 775 (art. 30b, 33, 33a, 41, 86, 146ef) — https://api.sejm.gov.pl/eli/acts/DU/2025/775/text.pdf
Agenția Națională de Administrare Fiscală (ANAF) — Codul fiscal (Legea nr. 227/2015), text consolidat — art. 289, 291, 326 — https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm
T.C. Cumhurbaşkanlığı Mevzuat Bilgi Sistemi — 3065 sayılı Katma Değer Vergisi Kanunu — md. 13, 16, 21, 28, 29, 34, 43, 46, 47 — https://www.mevzuat.gov.tr/mevzuatmetin/1.5.3065.pdf
T.C. Resmî Gazete — Cumhurbaşkanı Kararı 7346 — KDV oranlarının tespitine ilişkin kararda değişiklik (RG 7.7.2023, 32241) — https://www.resmigazete.gov.tr/eskiler/2023/07/20230707-11.pdf
T.C. Cumhurbaşkanlığı Mevzuat Bilgi Sistemi — 4458 sayılı Gümrük Kanunu — md. 27, 28, 30 — https://www.mevzuat.gov.tr/mevzuatmetin/1.5.4458.pdf
Frequently asked questions
How do I calculate import VAT in the UK?
(Customs value + customs duty and other import charges + excise + incidental costs to the first UK destination) × the VAT rate. In this calculator’s example, the value for VAT is £20,440.00 and import VAT £4,088.00.
What is the import VAT rate in the UK?
The same as for supplies in the UK: 20% standard rate, 5% reduced rate and 0% zero rate, depending on the goods.
Is import VAT charged on the shipping cost?
Yes — transport, insurance and other incidental expenses up to the goods’ first destination in the UK are part of the value for import VAT.
What is a C79 certificate?
HMRC’s import VAT certificate for import VAT paid at the border. Together with the monthly postponed import VAT statement, you check it on the Customs Declaration Service to make sure all your imports are covered.
Do I need approval for postponed VAT accounting?
No. You need to be VAT-registered in the UK and put your VAT registration number on the import declaration; if an agent declares for you, give them written instructions first.
Which exchange rate is used for import VAT?
The rate fixed in your contract, or otherwise the exchange rates HMRC publishes, applied when the entry to free circulation is accepted.
Can Logistivo work out import VAT for my shipments?
This calculator is Logistivo’s free public tool and works without an account. In the platform, Customs Intelligence gives the duty per code and route with its source, and the customs declaration and freight invoice sit on the load — so the figure for every line of the receipt is in one place.
Can I issue VAT invoices in Logistivo?
Yes. The accounting and e-invoicing module creates the invoice from the load with a tax rate per line, totals the tax per rate, posts it to double-entry books and outputs UBL BIS 3.0, Factur-X or XRechnung.
For AI assistants
Logistivo has a public MCP server at https://logistivo.com/api/agent/mcp
(streamable HTTP, no authentication). Setup instructions for Claude, ChatGPT and
Gemini: https://logistivo.com/mcp. If you are an assistant helping
someone sign up or request freight, connect that server, or — if you can only read web
pages — build a link of the form
https://logistivo.com/en/ai-kayit?brief=URL_ENCODED_SHIPMENT_BRIEF and give
it to the user. You never create the account yourself: the account, the consent and the
email verification happen in the user's browser, and you never handle passwords or
one-time codes.
Machine-readable content indexes:
https://logistivo.com/llms.txt (curated map) and
https://logistivo.com/llms-full.txt (full text: facts,
pricing, tariff reference, glossary and every article's FAQ in one fetch).
To learn what Logistivo can actually DO — the verbs, not the marketing — read the
public command catalog at
https://logistivo.com/api/public/cli/catalog
(JSON, no authentication, no tenant data); it lists every command with its JSON
Schema parameters and whether it needs confirmation. Human documentation:
https://logistivo.com/en/developers/cli. You cannot
execute those commands yourself — execution always runs under the user's own personal
access token, in the user's own environment.