VATCustoms, Duty & TaxCarrier-Mandated

Import Value Added Tax (VAT)

A consumption tax levied on the import of goods, calculated on the customs value plus applicable import duties. Collected by customs at the point of import.

Ad Valorem

Category:Basic Shipping FeeChina Export Local ChargesDestination Import Charges

Applies to:

FCLLCLAirRailCourierRoadFBAAs Request

Typical Cost Range

6%–27%

of customs value (CIF)

EU: 19-27%. UK: 20%. Australia: 10%. Japan: 10%. Canada: 5% federal + provincial PST/GST.

Who Pays?

Shipper (When CIF, DAP)

Consignee (When EXW, FOB)

Negotiability

Set by carrier or port authority — not negotiable.

VAT is a government tax - not negotiable. Businesses registered for VAT can usually reclaim import VAT through local tax returns.

Adjustment Frequency

MonthlyWeeklyFixed

Current rate reviewed: Per shipment

Chargeable Unit

% of CIF

Formula / Calculation

VAT = (CIF Value + Import Duty) x Import VAT Rate %

customsVATtaxconsumption

Frequently Asked Questions

Is import VAT refundable?

In most VAT systems (EU, UK, Australia), registered businesses can reclaim import VAT through periodic VAT returns.

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