Goods that are transported across the borders of the European Union are subject to VAT regulations and EU law in the form of customs duties, import and export prohibitions and embargoes.
If the customs value of an imported consignment exceeds the exemption limit of € 22, the import VAT will be 19 % (or 7 % for basic food). This is payable by the importer. If the importer is a trader, VAT will be credited as input tax. In contrast, shipments can be exempted from tax if they are exported to a third country. The background to this is that always the country in which the goods are consumed also has the right of sales taxation.
The responsible customs authority checks the proper course of all flows of goods on the basis of the accompanying shipping documents. It also determines if and to what extent customs duties on imports are incurred. We take over the communication with the customs office for you, but also complete all necessary formalities and serve you as a contact for any consultations.