Import tax

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Import taxes are compulsory taxes levied by a state or the European Union on goods that are brought into free circulation in the economic area or on services that are provided by non-resident units for resident units.

Import taxes include:

  • Customs duties and other import duties that are payable on certain goods due to customs tariffs if these are received for use in the economic area of ​​the country of use;
  • Import taxes: They include:
    • Levies on imported agricultural products ( agricultural market regulation );
    • Currency equalization amounts that are levied upon import;
    • general and special consumption taxes on imported goods, if the same taxes on comparable domestic goods are paid by the producing unit itself;
    • general sales taxes on the import of goods and services;
  • Levies on certain services provided by non-resident companies to resident units in the economic territory;
  • Profits transferred to the state from public companies that have a monopoly on imports of certain goods or services.

The VAT is not among the import taxes.

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  • Eurostat publication, "European System of National Accounts ESA 1995" (as of March 20, 2002)