Import VAT is the VAT paid when goods from outside the EU (for example from China) enter the EU to be stored by Amazon or sold. To recover it, your company must appear as the importer on the customs document and be VAT-registered in the country of entry.
What import VAT is and when it is paid
Whenever goods from a third country are released for free circulation in the EU, customs assesses VAT on their value, plus any customs duties and other charges. It is different from the VAT you charge customers and from VAT on intra-EU purchases: it arises at the border, in the country through which the goods enter.
Who must appear as importer on the customs declaration
To deduct import VAT normally, the customs declaration must identify your company as importer or consignee, with its VAT number. If the document is in the name of your freight forwarder, your supplier or another company, you usually cannot deduct it and will have to regularise. Before shipping, confirm with your forwarder in whose name the goods are cleared.
How it is recovered
- Your company is VAT-registered in the country of entry (see Spain VAT or VAT by country).
- The customs declaration or proof is kept as accounting support.
- The VAT goes on the country’s periodic return (in Spain, form 303) as deductible input VAT, provided the goods are used for your business.
- It is reconciled with your purchases and with the stock sent to FBA.
Common mistakes
- Clearing goods in another company’s name and losing the deduction.
- Having no VAT number in the country of entry when the goods arrive.
- Mixing import VAT with intra-EU purchases or with stock transfers between FBA Pan-EU countries.
- Not keeping the customs declaration or not matching it to the books.
If you sell through an Estonian OÜ or a US LLC
The company that imports must be VAT-registered in the country of entry. A non-EU company may also need a fiscal representative, and Italy has extra guarantee requirements (Italy VAT). Plan it before the first shipment; see also which countries need VAT with FBA Pan-EU.
Frequently asked questions
Is import VAT paid if I ship goods from China to an Amazon warehouse in the EU?
Normally yes, when the goods enter the EU. If your company is the importer and is VAT-registered, that amount is usually deductible.
Does my forwarder handle it or do I?
The forwarder processes the clearance, but you decide in whose name; always check before shipping.
How Data Biz helps
We review your import chain, VAT registration in each country and reconciliation with FBA. Calculate the cost of VAT registration or book a free consultation. General information, not tax advice for your case.