Value added tax (VAT) levied on imported goods is called import tax. In principle, it is levied on all imports of goods, even on consignments with "no value".
The normal tax rate is 8,1%, which is the same rate applicable for domestic purchases. Some basic necessities such as foodstuffs are subject to the reduced rate of 2.6%.
Value added tax serves the purpose of taxing domestic consumption. For this reason, the destination country principle applies. Goods to be exported are exempt from local tax in their country of origin. As imports, they are subject to the tax of the destination country instead.
For further information on import tax, please see our separate publications:
