Import VAT

Import VAT

Import VAT is the value added tax applied to goods imported from third countries into the EU.

Calculation basis

Import VAT is calculated on the customs value plus customs duties and all import taxes levied. The formula is: (Customs value + Customs duties + Any excise duties) x VAT rate.

Rate

The applicable VAT rate is that of the importing member country. In France, the standard rate is 20%.

VAT reverse charge

In France, since 2022, the reverse charge for import VAT has been generalized. The importer reports VAT on his CA3 declaration instead of paying it at customs clearance.

Recovery

Import VAT is recoverable for those subject to VAT, according to the common law rules of deduction.