Import VAT is a tax paid on goods bought in one country and imported into another. In the case of European Union (EU), import VAT is the tax paid on goods bought from any country outside the EU and imported into the territory of the union.
The VAT rate within the EU is set to 15% at minimum, and individual country is free to set its own rate. In Germany for instance, taxes are administered and levied by the customs authorities and the imported goods are subject to the EUSt.
