Import VAT on Electronics from China to the EU
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When you import electronics from China into the EU, import VAT is charged on the customs value plus duty plus freight — typically 19–27% depending on the member state (19% Germany, 21% Netherlands, 22% Italy, and so on). It is recoverable if you are VAT-registered, but it still hits your cash flow at customs clearance before you have sold anything. Since the EU dropped the €22 low-value exemption, even small parcels are assessed, so the calculation matters for every shipment, not just containers.
Import VAT is a recoverable tax levied at the point of EU customs clearance on the landed value of goods. The common mistake is treating it as a sunk cost — registered importers reclaim it, but you must still finance it upfront and keep the import documents to do so.
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FAQ
How much is import VAT on electronics into the EU?
It is the standard VAT rate of the destination country, applied to customs value plus duty plus freight — roughly 19% to 27%. Germany is 19%, the Netherlands 21%; check the specific member state you clear into.
Can I recover import VAT?
Yes, if you are VAT-registered in the EU. You reclaim it on your VAT return using the import document (e.g. the customs clearance / PVA statement). Keep every clearance record — without it the reclaim fails.
Is VAT charged on the goods value or the landed cost?
On the landed cost: customs value (typically the CIF price) plus any import duty plus freight and insurance to the EU border. That is why duty and shipping inflate your VAT bill, not just the invoice price.
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