Was bedeutet der Begriff "Import VAT (EUSt)"?

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Import VAT (German: Einfuhrumsatzsteuer, EUSt) is a consumption tax levied on the import of goods from a non-EU country. It corresponds to domestic VAT (19% or 7% in Germany) and is collected by customs together with any duties. The basis of assessment is the customs value plus duty and transport costs. Businesses entitled to input-tax deduction can usually reclaim the import VAT.

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