{"id":10156,"date":"2026-08-16T02:21:29","date_gmt":"2026-08-16T02:21:29","guid":{"rendered":"https:\/\/brf-logistics.com\/?page_id=10156"},"modified":"2026-08-16T07:57:13","modified_gmt":"2026-08-16T07:57:13","slug":"import-vat-in-europe","status":"publish","type":"page","link":"https:\/\/brf-logistics.com\/th\/import-vat-in-europe\/","title":{"rendered":"Import VAT in Europe"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10156\" class=\"elementor elementor-10156\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7344da1 e-con-full e-flex e-con e-parent\" data-id=\"7344da1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0e7e22 elementor-widget elementor-widget-html\" data-id=\"a0e7e22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- =========================================================\r\nBRF LOGISTICS\r\nIMPORT VAT IN EUROPE\r\n\r\nURL:\r\nhttps:\/\/brf-logistics.com\/import-vat-in-europe\/\r\n\r\nSEO TITLE:\r\nImport VAT in Europe | EU VAT Calculation, DDP & Customs Guide\r\n\r\nMETA DESCRIPTION:\r\nUnderstand import VAT in Europe: taxable amount, customs value,\r\nduty, VAT rates, importer and VAT registration,\r\npostponed accounting, VAT recovery and DDP shipping.\r\n========================================================= -->\r\n\r\n\r\n<style>\r\n\r\n\/* =========================================================\r\nBRF IMPORT VAT EUROPE\r\n\"EU IMPORT VAT SETTLEMENT LEDGER\"\r\nFully scoped \/ Elementor-safe\r\n========================================================= *\/\r\n\r\n.brf-vat-eu{\r\n\r\n    --plum:#281d3a;\r\n    --plum2:#3d2c55;\r\n    --plum3:#59416f;\r\n\r\n    --violet:#72558c;\r\n    --violet2:#9475aa;\r\n\r\n    --copper:#ba743f;\r\n    --copper2:#d7955e;\r\n\r\n    --gold:#d2a34f;\r\n\r\n    --green:#3d8068;\r\n    --blue:#3e7698;\r\n    --red:#c44c53;\r\n\r\n    --ink:#25202b;\r\n    --text:#483f4c;\r\n    --muted:#786f7c;\r\n    --line:#e3dce5;\r\n\r\n    --ivory:#faf8f2;\r\n    --ivory2:#f5f0e8;\r\n\r\n    --purple-light:#f6f1f8;\r\n    --copper-light:#fcf3ec;\r\n    --green-light:#eff7f3;\r\n    --blue-light:#eff6f8;\r\n    --red-light:#fff1f2;\r\n    --light:#f6f5f6;\r\n\r\n    --shadow:\r\n        0 20px 52px rgba(40,29,58,.11);\r\n\r\n    font-family:\r\n        Arial,\r\n        Helvetica,\r\n        sans-serif;\r\n\r\n    color:var(--text);\r\n\r\n    line-height:1.65;\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-eu *,\r\n.brf-vat-eu *:before,\r\n.brf-vat-eu *:after{\r\n    box-sizing:border-box;\r\n}\r\n\r\n\r\n.brf-vat-eu a{\r\n    text-decoration:none;\r\n}\r\n\r\n\r\n.brf-vat-wrap{\r\n\r\n    width:100%;\r\n    max-width:1220px;\r\n\r\n    margin:auto;\r\n\r\n    padding:0 24px;\r\n}\r\n\r\n\r\n.brf-vat-section{\r\n    padding:84px 0;\r\n}\r\n\r\n\r\n.brf-vat-ivory{\r\n    background:var(--ivory);\r\n}\r\n\r\n\r\n.brf-vat-purple-light{\r\n    background:var(--purple-light);\r\n}\r\n\r\n\r\n.brf-vat-copper-light{\r\n    background:var(--copper-light);\r\n}\r\n\r\n\r\n.brf-vat-green-light{\r\n    background:var(--green-light);\r\n}\r\n\r\n\r\n.brf-vat-blue-light{\r\n    background:var(--blue-light);\r\n}\r\n\r\n\r\n.brf-vat-red-light{\r\n    background:var(--red-light);\r\n}\r\n\r\n\r\n.brf-vat-light{\r\n    background:var(--light);\r\n}\r\n\r\n\r\n.brf-vat-dark{\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n\r\n        radial-gradient(\r\n            circle at 87% 13%,\r\n            rgba(186,116,63,.20),\r\n            transparent 28%\r\n        ),\r\n\r\n        radial-gradient(\r\n            circle at 10% 87%,\r\n            rgba(148,117,170,.20),\r\n            transparent 25%\r\n        ),\r\n\r\n        linear-gradient(\r\n            135deg,\r\n            #21182f,\r\n            #3b2a51 56%,\r\n            #583b58\r\n        );\r\n}\r\n\r\n\r\n\/* =========================================================\r\nTYPOGRAPHY\r\n========================================================= *\/\r\n\r\n.brf-vat-kicker{\r\n\r\n    display:flex;\r\n\r\n    align-items:center;\r\n\r\n    gap:9px;\r\n\r\n    margin-bottom:12px;\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:11px;\r\n\r\n    font-weight:900;\r\n\r\n    letter-spacing:1.6px;\r\n\r\n    text-transform:uppercase;\r\n}\r\n\r\n\r\n.brf-vat-kicker:before{\r\n\r\n    content:\"\";\r\n\r\n    width:31px;\r\n    height:3px;\r\n\r\n    background:var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-center{\r\n    text-align:center;\r\n}\r\n\r\n\r\n.brf-vat-center .brf-vat-kicker{\r\n    justify-content:center;\r\n}\r\n\r\n\r\n.brf-vat-title{\r\n\r\n    margin:0 0 17px;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:42px;\r\n\r\n    line-height:1.13;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-desc{\r\n\r\n    max-width:900px;\r\n\r\n    margin:0;\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:17px;\r\n}\r\n\r\n\r\n.brf-vat-center .brf-vat-desc{\r\n\r\n    margin-left:auto;\r\n    margin-right:auto;\r\n}\r\n\r\n\r\n\/* =========================================================\r\nBUTTONS\r\n========================================================= *\/\r\n\r\n.brf-vat-actions{\r\n\r\n    display:flex;\r\n\r\n    flex-wrap:wrap;\r\n\r\n    gap:12px;\r\n\r\n    margin-top:27px;\r\n}\r\n\r\n\r\n.brf-vat-btn{\r\n\r\n    min-height:49px;\r\n\r\n    display:inline-flex;\r\n\r\n    align-items:center;\r\n    justify-content:center;\r\n\r\n    padding:12px 23px;\r\n\r\n    border-radius:4px;\r\n\r\n    font-size:13px;\r\n\r\n    font-weight:900;\r\n\r\n    transition:.2s;\r\n}\r\n\r\n\r\n.brf-vat-btn:hover{\r\n    transform:translateY(-2px);\r\n}\r\n\r\n\r\n.brf-vat-btn-copper{\r\n\r\n    color:#fff!important;\r\n\r\n    background:var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-btn-purple{\r\n\r\n    color:#fff!important;\r\n\r\n    background:var(--plum3);\r\n}\r\n\r\n\r\n.brf-vat-btn-green{\r\n\r\n    color:#fff!important;\r\n\r\n    background:var(--green);\r\n}\r\n\r\n\r\n.brf-vat-btn-dark{\r\n\r\n    color:#fff!important;\r\n\r\n    background:var(--plum);\r\n}\r\n\r\n\r\n.brf-vat-btn-white{\r\n\r\n    color:var(--plum)!important;\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-btn-outline{\r\n\r\n    color:var(--plum)!important;\r\n\r\n    border:1px solid #d8cedd;\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n01 HERO\r\n========================================================= *\/\r\n\r\n.brf-vat-hero{\r\n\r\n    position:relative;\r\n\r\n    overflow:hidden;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n\r\n        linear-gradient(\r\n            120deg,\r\n            #21172e,\r\n            #39264d 57%,\r\n            #68444e\r\n        );\r\n}\r\n\r\n\r\n\/* receipt style vertical lines *\/\r\n\r\n.brf-vat-hero:after{\r\n\r\n    content:\"\";\r\n\r\n    position:absolute;\r\n\r\n    inset:0;\r\n\r\n    opacity:.1;\r\n\r\n    background-image:\r\n        repeating-linear-gradient(\r\n            90deg,\r\n            transparent 0,\r\n            transparent 69px,\r\n            rgba(255,255,255,.18) 70px\r\n        );\r\n\r\n    pointer-events:none;\r\n}\r\n\r\n\r\n.brf-vat-hero:before{\r\n\r\n    content:\"\";\r\n\r\n    position:absolute;\r\n\r\n    z-index:2;\r\n\r\n    top:0;\r\n    left:0;\r\n\r\n    width:100%;\r\n    height:8px;\r\n\r\n    background:\r\n        linear-gradient(\r\n            90deg,\r\n            #72558c 0 30%,\r\n            #ba743f 30% 60%,\r\n            #d2a34f 60% 78%,\r\n            #3d8068 78% 100%\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-hero-grid{\r\n\r\n    position:relative;\r\n\r\n    z-index:3;\r\n\r\n    min-height:740px;\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1.02fr .98fr;\r\n\r\n    gap:55px;\r\n\r\n    align-items:center;\r\n\r\n    padding-top:76px;\r\n    padding-bottom:76px;\r\n}\r\n\r\n\r\n.brf-vat-badge{\r\n\r\n    display:inline-flex;\r\n\r\n    padding:8px 13px;\r\n\r\n    margin-bottom:17px;\r\n\r\n    border:\r\n        1px solid rgba(255,255,255,.17);\r\n\r\n    border-radius:24px;\r\n\r\n    background:\r\n        rgba(255,255,255,.06);\r\n\r\n    color:#e7c6ad;\r\n\r\n    font-size:11px;\r\n\r\n    font-weight:900;\r\n\r\n    letter-spacing:1px;\r\n}\r\n\r\n\r\n.brf-vat-hero h1{\r\n\r\n    max-width:860px;\r\n\r\n    margin:0 0 21px;\r\n\r\n    color:#fff;\r\n\r\n    font-size:56px;\r\n\r\n    line-height:1.03;\r\n\r\n    font-weight:950;\r\n\r\n    letter-spacing:-1px;\r\n}\r\n\r\n\r\n.brf-vat-hero p{\r\n\r\n    max-width:800px;\r\n\r\n    color:#e0d9e4;\r\n\r\n    font-size:18px;\r\n}\r\n\r\n\r\n.brf-vat-tags{\r\n\r\n    display:flex;\r\n\r\n    flex-wrap:wrap;\r\n\r\n    gap:8px;\r\n\r\n    margin-top:22px;\r\n}\r\n\r\n\r\n.brf-vat-tag{\r\n\r\n    padding:7px 11px;\r\n\r\n    border:\r\n        1px solid rgba(255,255,255,.14);\r\n\r\n    border-radius:22px;\r\n\r\n    background:\r\n        rgba(255,255,255,.06);\r\n\r\n    color:#f5eff6;\r\n\r\n    font-size:10px;\r\n\r\n    font-weight:800;\r\n}\r\n\r\n\r\n\/* =========================================================\r\nVAT LEDGER BOARD\r\n========================================================= *\/\r\n\r\n.brf-vat-ledger{\r\n\r\n    padding:11px;\r\n\r\n    border:\r\n        1px solid rgba(255,255,255,.16);\r\n\r\n    background:\r\n        rgba(255,255,255,.06);\r\n\r\n    box-shadow:\r\n        0 30px 70px rgba(0,0,0,.26);\r\n}\r\n\r\n\r\n.brf-vat-ledger-image{\r\n\r\n    position:relative;\r\n\r\n    height:300px;\r\n\r\n    overflow:hidden;\r\n}\r\n\r\n\r\n.brf-vat-ledger-image img{\r\n\r\n    width:100%;\r\n    height:100%;\r\n\r\n    display:block;\r\n\r\n    object-fit:cover;\r\n}\r\n\r\n\r\n.brf-vat-ledger-image:after{\r\n\r\n    content:\"\";\r\n\r\n    position:absolute;\r\n\r\n    inset:0;\r\n\r\n    background:\r\n        linear-gradient(\r\n            180deg,\r\n            rgba(32,22,46,.05),\r\n            rgba(32,22,46,.88)\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-ledger-caption{\r\n\r\n    position:absolute;\r\n\r\n    z-index:2;\r\n\r\n    left:20px;\r\n    right:20px;\r\n    bottom:18px;\r\n\r\n    color:#fff;\r\n}\r\n\r\n\r\n.brf-vat-ledger-caption small{\r\n\r\n    display:block;\r\n\r\n    color:#edbe96;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n\r\n    letter-spacing:1px;\r\n}\r\n\r\n\r\n.brf-vat-ledger-caption strong{\r\n\r\n    display:block;\r\n\r\n    margin-top:4px;\r\n\r\n    font-size:17px;\r\n}\r\n\r\n\r\n.brf-vat-ledger-strip{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(4,1fr);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-ledger-strip div{\r\n\r\n    padding:15px 8px;\r\n\r\n    border-right:\r\n        1px solid var(--line);\r\n\r\n    text-align:center;\r\n}\r\n\r\n\r\n.brf-vat-ledger-strip div:last-child{\r\n    border-right:0;\r\n}\r\n\r\n\r\n.brf-vat-ledger-strip small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:7px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-ledger-strip strong{\r\n\r\n    display:block;\r\n\r\n    margin:3px 0;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:10px;\r\n}\r\n\r\n\r\n.brf-vat-ledger-strip span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:8px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\nNAV\r\n========================================================= *\/\r\n\r\n.brf-vat-nav{\r\n\r\n    border-bottom:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-nav-inner{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(6,1fr);\r\n}\r\n\r\n\r\n.brf-vat-nav a{\r\n\r\n    padding:19px 8px;\r\n\r\n    border-right:\r\n        1px solid var(--line);\r\n\r\n    color:var(--plum);\r\n\r\n    text-align:center;\r\n\r\n    font-size:11px;\r\n\r\n    font-weight:900;\r\n\r\n    transition:.2s;\r\n}\r\n\r\n\r\n.brf-vat-nav a:first-child{\r\n    border-left:1px solid var(--line);\r\n}\r\n\r\n\r\n.brf-vat-nav a:hover{\r\n\r\n    color:#fff;\r\n\r\n    background:var(--plum3);\r\n}\r\n\r\n\r\n\/* =========================================================\r\n02 WHAT IS IMPORT VAT\r\n========================================================= *\/\r\n\r\n.brf-vat-intro{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        .97fr 1.03fr;\r\n\r\n    gap:52px;\r\n\r\n    align-items:center;\r\n}\r\n\r\n\r\n.brf-vat-intro-grid{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 1fr;\r\n\r\n    gap:10px;\r\n}\r\n\r\n\r\n.brf-vat-intro-card{\r\n\r\n    min-height:152px;\r\n\r\n    padding:22px;\r\n\r\n    border-left:\r\n        5px solid var(--violet);\r\n\r\n    background:#fff;\r\n\r\n    box-shadow:\r\n        0 8px 25px rgba(40,29,58,.05);\r\n}\r\n\r\n\r\n.brf-vat-intro-card:nth-child(2){\r\n    border-color:var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-intro-card:nth-child(3){\r\n    border-color:var(--gold);\r\n}\r\n\r\n\r\n.brf-vat-intro-card:nth-child(4){\r\n    border-color:var(--green);\r\n}\r\n\r\n\r\n.brf-vat-intro-card strong{\r\n\r\n    display:block;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:15px;\r\n}\r\n\r\n\r\n.brf-vat-intro-card span{\r\n\r\n    display:block;\r\n\r\n    margin-top:6px;\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:10px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n03 THREE MONEY LAYERS\r\n========================================================= *\/\r\n\r\n.brf-vat-money{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 70px 1fr 70px 1fr;\r\n\r\n    gap:10px;\r\n\r\n    margin-top:43px;\r\n\r\n    align-items:stretch;\r\n}\r\n\r\n\r\n.brf-vat-money-card{\r\n\r\n    min-height:330px;\r\n\r\n    padding:29px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-money-card.value{\r\n    border-top:7px solid var(--blue);\r\n}\r\n\r\n\r\n.brf-vat-money-card.duty{\r\n    border-top:7px solid var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-money-card.vat{\r\n    border-top:7px solid var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-money-card small{\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n\r\n    color:var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-money-card h3{\r\n\r\n    margin:9px 0 12px;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:24px;\r\n}\r\n\r\n\r\n.brf-vat-money-card p{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:11px;\r\n}\r\n\r\n\r\n.brf-vat-money-list{\r\n\r\n    display:grid;\r\n\r\n    gap:7px;\r\n\r\n    margin-top:17px;\r\n}\r\n\r\n\r\n.brf-vat-money-list span{\r\n\r\n    padding:9px 11px;\r\n\r\n    background:var(--light);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n.brf-vat-money-arrow{\r\n\r\n    display:flex;\r\n\r\n    align-items:center;\r\n    justify-content:center;\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:26px;\r\n\r\n    font-weight:950;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n04 TAXABLE AMOUNT\r\n========================================================= *\/\r\n\r\n.brf-vat-base{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        330px 1fr;\r\n\r\n    gap:28px;\r\n\r\n    margin-top:42px;\r\n}\r\n\r\n\r\n.brf-vat-base-side{\r\n\r\n    padding:36px;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n        linear-gradient(\r\n            145deg,\r\n            #49325f,\r\n            #72558c\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-base-side small{\r\n\r\n    color:#eadcf0;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-base-side h3{\r\n\r\n    margin:8px 0 12px;\r\n\r\n    color:#fff;\r\n\r\n    font-size:29px;\r\n}\r\n\r\n\r\n.brf-vat-base-side p{\r\n\r\n    color:#eee4f2;\r\n\r\n    font-size:12px;\r\n}\r\n\r\n\r\n.brf-vat-formula{\r\n\r\n    margin-top:20px;\r\n\r\n    padding:18px;\r\n\r\n    border:\r\n        1px solid rgba(255,255,255,.20);\r\n\r\n    background:\r\n        rgba(255,255,255,.08);\r\n}\r\n\r\n\r\n.brf-vat-formula small{\r\n\r\n    display:block;\r\n\r\n    color:#ddbfa8;\r\n\r\n    font-size:8px;\r\n}\r\n\r\n\r\n.brf-vat-formula strong{\r\n\r\n    display:block;\r\n\r\n    margin-top:6px;\r\n\r\n    color:#fff;\r\n\r\n    font-size:15px;\r\n}\r\n\r\n\r\n.brf-vat-base-grid{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 1fr;\r\n\r\n    gap:10px;\r\n}\r\n\r\n\r\n.brf-vat-base-item{\r\n\r\n    min-height:152px;\r\n\r\n    padding:21px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-base-item small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-base-item strong{\r\n\r\n    display:block;\r\n\r\n    margin:7px 0;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:15px;\r\n}\r\n\r\n\r\n.brf-vat-base-item span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n05 VAT EXAMPLE RECEIPT\r\n========================================================= *\/\r\n\r\n.brf-vat-example{\r\n\r\n    max-width:900px;\r\n\r\n    margin:42px auto 0;\r\n\r\n    background:#fff;\r\n\r\n    box-shadow:var(--shadow);\r\n}\r\n\r\n\r\n.brf-vat-example-head{\r\n\r\n    padding:24px 28px;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n        linear-gradient(\r\n            90deg,\r\n            var(--plum),\r\n            var(--plum3)\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-example-head small{\r\n\r\n    color:#e4c9b6;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-example-head h3{\r\n\r\n    margin:5px 0 0;\r\n\r\n    color:#fff;\r\n\r\n    font-size:22px;\r\n}\r\n\r\n\r\n.brf-vat-receipt{\r\n\r\n    padding:28px;\r\n}\r\n\r\n\r\n.brf-vat-receipt-row{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 170px;\r\n\r\n    gap:15px;\r\n\r\n    padding:13px 0;\r\n\r\n    border-bottom:\r\n        1px dashed #d8cfdc;\r\n}\r\n\r\n\r\n.brf-vat-receipt-row span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:11px;\r\n}\r\n\r\n\r\n.brf-vat-receipt-row strong{\r\n\r\n    color:var(--plum);\r\n\r\n    text-align:right;\r\n\r\n    font-size:12px;\r\n}\r\n\r\n\r\n.brf-vat-receipt-row.total{\r\n\r\n    margin-top:6px;\r\n\r\n    border-bottom:0;\r\n\r\n    border-top:\r\n        3px solid var(--plum);\r\n}\r\n\r\n\r\n.brf-vat-receipt-row.total span,\r\n.brf-vat-receipt-row.total strong{\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:15px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-example-note{\r\n\r\n    padding:16px 28px;\r\n\r\n    background:var(--copper-light);\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n06 DUTY VS VAT\r\n========================================================= *\/\r\n\r\n.brf-vat-diff{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 90px 1fr;\r\n\r\n    gap:16px;\r\n\r\n    margin-top:42px;\r\n\r\n    align-items:stretch;\r\n}\r\n\r\n\r\n.brf-vat-diff-card{\r\n\r\n    min-height:390px;\r\n\r\n    padding:32px;\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-diff-card.duty{\r\n    border-top:7px solid var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-diff-card.vat{\r\n    border-top:7px solid var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-diff-card small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-diff-card h3{\r\n\r\n    margin:8px 0 12px;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:25px;\r\n}\r\n\r\n\r\n.brf-vat-diff-card p{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:11px;\r\n}\r\n\r\n\r\n.brf-vat-diff-list{\r\n\r\n    display:grid;\r\n\r\n    gap:7px;\r\n\r\n    margin-top:17px;\r\n}\r\n\r\n\r\n.brf-vat-diff-list span{\r\n\r\n    padding:9px 11px;\r\n\r\n    background:var(--light);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n.brf-vat-diff-vs{\r\n\r\n    display:flex;\r\n\r\n    flex-direction:column;\r\n\r\n    align-items:center;\r\n    justify-content:center;\r\n\r\n    color:var(--copper);\r\n\r\n    font-weight:950;\r\n\r\n    text-align:center;\r\n}\r\n\r\n\r\n.brf-vat-diff-vs strong{\r\n    font-size:25px;\r\n}\r\n\r\n\r\n.brf-vat-diff-vs span{\r\n    font-size:8px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n07 EUROPE IMAGE\r\n========================================================= *\/\r\n\r\n.brf-vat-europe{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        .98fr 1.02fr;\r\n\r\n    gap:50px;\r\n\r\n    align-items:center;\r\n}\r\n\r\n\r\n.brf-vat-europe-image{\r\n    position:relative;\r\n}\r\n\r\n\r\n.brf-vat-europe-image img{\r\n\r\n    width:100%;\r\n\r\n    display:block;\r\n\r\n    box-shadow:var(--shadow);\r\n}\r\n\r\n\r\n.brf-vat-image-label{\r\n\r\n    position:absolute;\r\n\r\n    left:18px;\r\n    bottom:18px;\r\n\r\n    max-width:270px;\r\n\r\n    padding:17px;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n        rgba(40,29,58,.94);\r\n}\r\n\r\n\r\n.brf-vat-image-label small{\r\n\r\n    display:block;\r\n\r\n    color:#e9bd99;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-image-label strong{\r\n\r\n    display:block;\r\n\r\n    margin-top:4px;\r\n\r\n    font-size:14px;\r\n}\r\n\r\n\r\n.brf-vat-europe-list{\r\n\r\n    display:grid;\r\n\r\n    gap:8px;\r\n\r\n    margin-top:20px;\r\n}\r\n\r\n\r\n.brf-vat-europe-list div{\r\n\r\n    padding:11px 12px;\r\n\r\n    border-left:\r\n        4px solid var(--violet);\r\n\r\n    background:#fff;\r\n\r\n    font-size:10px;\r\n}\r\n\r\n\r\n.brf-vat-europe-list div:nth-child(2n){\r\n    border-color:var(--copper);\r\n}\r\n\r\n\r\n\/* =========================================================\r\n08 VAT RATE LOGIC\r\n========================================================= *\/\r\n\r\n.brf-vat-rates{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(4,1fr);\r\n\r\n    gap:12px;\r\n\r\n    margin-top:40px;\r\n}\r\n\r\n\r\n.brf-vat-rate{\r\n\r\n    min-height:255px;\r\n\r\n    padding:25px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n\r\n    transition:.2s;\r\n}\r\n\r\n\r\n.brf-vat-rate:hover{\r\n\r\n    transform:translateY(-3px);\r\n\r\n    box-shadow:var(--shadow);\r\n}\r\n\r\n\r\n.brf-vat-rate:nth-child(1){\r\n    border-top:6px solid var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-rate:nth-child(2){\r\n    border-top:6px solid var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-rate:nth-child(3){\r\n    border-top:6px solid var(--green);\r\n}\r\n\r\n\r\n.brf-vat-rate:nth-child(4){\r\n    border-top:6px solid var(--blue);\r\n}\r\n\r\n\r\n.brf-vat-rate small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-rate strong{\r\n\r\n    display:block;\r\n\r\n    margin:9px 0;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:15px;\r\n}\r\n\r\n\r\n.brf-vat-rate span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n09 WHO PAYS\r\n========================================================= *\/\r\n\r\n.brf-vat-parties{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        300px 1fr;\r\n\r\n    gap:28px;\r\n\r\n    margin-top:42px;\r\n}\r\n\r\n\r\n.brf-vat-parties-side{\r\n\r\n    padding:35px;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n        linear-gradient(\r\n            145deg,\r\n            #8b4e2f,\r\n            #ba743f\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-parties-side small{\r\n\r\n    color:#ffe3d2;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-parties-side h3{\r\n\r\n    margin:8px 0 12px;\r\n\r\n    color:#fff;\r\n\r\n    font-size:28px;\r\n}\r\n\r\n\r\n.brf-vat-parties-side p{\r\n\r\n    color:#ffede3;\r\n\r\n    font-size:12px;\r\n}\r\n\r\n\r\n.brf-vat-parties-grid{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(2,1fr);\r\n\r\n    gap:10px;\r\n}\r\n\r\n\r\n.brf-vat-party{\r\n\r\n    min-height:160px;\r\n\r\n    padding:21px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-party small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-party strong{\r\n\r\n    display:block;\r\n\r\n    margin:7px 0;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:15px;\r\n}\r\n\r\n\r\n.brf-vat-party span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n10 EORI VS VAT\r\n========================================================= *\/\r\n\r\n.brf-vat-eori{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 95px 1fr;\r\n\r\n    gap:16px;\r\n\r\n    margin-top:42px;\r\n\r\n    align-items:stretch;\r\n}\r\n\r\n\r\n.brf-vat-eori-card{\r\n\r\n    min-height:360px;\r\n\r\n    padding:32px;\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-eori-card.eori{\r\n    border-top:7px solid var(--blue);\r\n}\r\n\r\n\r\n.brf-vat-eori-card.vat{\r\n    border-top:7px solid var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-eori-card small{\r\n\r\n    color:var(--violet);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-eori-card h3{\r\n\r\n    margin:8px 0 12px;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:25px;\r\n}\r\n\r\n\r\n.brf-vat-eori-card p{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:11px;\r\n}\r\n\r\n\r\n.brf-vat-eori-list{\r\n\r\n    display:grid;\r\n\r\n    gap:7px;\r\n\r\n    margin-top:17px;\r\n}\r\n\r\n\r\n.brf-vat-eori-list span{\r\n\r\n    padding:9px 11px;\r\n\r\n    background:var(--light);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n.brf-vat-eori-middle{\r\n\r\n    display:flex;\r\n\r\n    flex-direction:column;\r\n\r\n    align-items:center;\r\n    justify-content:center;\r\n\r\n    color:var(--copper);\r\n\r\n    text-align:center;\r\n\r\n    font-weight:950;\r\n}\r\n\r\n\r\n.brf-vat-eori-middle strong{\r\n    font-size:24px;\r\n}\r\n\r\n\r\n.brf-vat-eori-middle span{\r\n    font-size:8px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n11 ACCOUNTING OPTIONS\r\n========================================================= *\/\r\n\r\n.brf-vat-accounting{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(3,1fr);\r\n\r\n    gap:13px;\r\n\r\n    margin-top:42px;\r\n}\r\n\r\n\r\n.brf-vat-account{\r\n\r\n    min-height:300px;\r\n\r\n    padding:27px;\r\n\r\n    background:#fff;\r\n\r\n    box-shadow:\r\n        0 7px 25px rgba(40,29,58,.05);\r\n}\r\n\r\n\r\n.brf-vat-account:nth-child(1){\r\n    border-top:7px solid var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-account:nth-child(2){\r\n    border-top:7px solid var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-account:nth-child(3){\r\n    border-top:7px solid var(--green);\r\n}\r\n\r\n\r\n.brf-vat-account small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-account h3{\r\n\r\n    margin:9px 0 11px;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:20px;\r\n}\r\n\r\n\r\n.brf-vat-account p{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:10px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n12 VAT RECOVERY\r\n========================================================= *\/\r\n\r\n.brf-vat-recovery{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        .87fr 1.13fr;\r\n\r\n    gap:0;\r\n\r\n    margin-top:42px;\r\n\r\n    box-shadow:var(--shadow);\r\n}\r\n\r\n\r\n.brf-vat-recovery-left{\r\n\r\n    padding:42px;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n        linear-gradient(\r\n            145deg,\r\n            #306a58,\r\n            #3d8068\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-recovery-left small{\r\n\r\n    color:#d5eee5;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-recovery-left h3{\r\n\r\n    margin:8px 0 12px;\r\n\r\n    color:#fff;\r\n\r\n    font-size:28px;\r\n}\r\n\r\n\r\n.brf-vat-recovery-left p{\r\n\r\n    color:#e3f1ec;\r\n\r\n    font-size:12px;\r\n}\r\n\r\n\r\n.brf-vat-recovery-right{\r\n\r\n    padding:42px;\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-recovery-grid{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 1fr;\r\n\r\n    gap:9px;\r\n}\r\n\r\n\r\n.brf-vat-recovery-item{\r\n\r\n    padding:16px;\r\n\r\n    background:var(--light);\r\n}\r\n\r\n\r\n.brf-vat-recovery-item strong{\r\n\r\n    display:block;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:11px;\r\n}\r\n\r\n\r\n.brf-vat-recovery-item span{\r\n\r\n    display:block;\r\n\r\n    margin-top:4px;\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n13 WAREHOUSE IMAGE\r\n========================================================= *\/\r\n\r\n.brf-vat-warehouse{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1.05fr .95fr;\r\n\r\n    gap:50px;\r\n\r\n    align-items:center;\r\n}\r\n\r\n\r\n.brf-vat-warehouse-image{\r\n    position:relative;\r\n}\r\n\r\n\r\n.brf-vat-warehouse-image img{\r\n\r\n    width:100%;\r\n\r\n    display:block;\r\n\r\n    box-shadow:var(--shadow);\r\n}\r\n\r\n\r\n.brf-vat-warehouse-list{\r\n\r\n    display:grid;\r\n\r\n    gap:8px;\r\n\r\n    margin-top:20px;\r\n}\r\n\r\n\r\n.brf-vat-warehouse-list div{\r\n\r\n    padding:11px 12px;\r\n\r\n    border-left:\r\n        4px solid var(--copper);\r\n\r\n    background:#fff;\r\n\r\n    font-size:10px;\r\n}\r\n\r\n\r\n.brf-vat-warehouse-list div:nth-child(2n){\r\n    border-color:var(--violet);\r\n}\r\n\r\n\r\n\/* =========================================================\r\n14 DDP + VAT\r\n========================================================= *\/\r\n\r\n.brf-vat-ddp{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        330px 1fr;\r\n\r\n    gap:28px;\r\n\r\n    margin-top:42px;\r\n}\r\n\r\n\r\n.brf-vat-ddp-side{\r\n\r\n    padding:36px;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n        linear-gradient(\r\n            145deg,\r\n            #593346,\r\n            #8b4e50\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-ddp-side small{\r\n\r\n    color:#f3d8db;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-ddp-side h3{\r\n\r\n    margin:8px 0 12px;\r\n\r\n    color:#fff;\r\n\r\n    font-size:29px;\r\n}\r\n\r\n\r\n.brf-vat-ddp-side p{\r\n\r\n    color:#f5e3e5;\r\n\r\n    font-size:12px;\r\n}\r\n\r\n\r\n.brf-vat-ddp-grid{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(2,1fr);\r\n\r\n    gap:10px;\r\n}\r\n\r\n\r\n.brf-vat-ddp-item{\r\n\r\n    padding:21px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-ddp-item small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-ddp-item strong{\r\n\r\n    display:block;\r\n\r\n    margin:7px 0;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:14px;\r\n}\r\n\r\n\r\n.brf-vat-ddp-item span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n15 PROCESS\r\n========================================================= *\/\r\n\r\n.brf-vat-process{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(7,1fr);\r\n\r\n    gap:9px;\r\n\r\n    margin-top:42px;\r\n}\r\n\r\n\r\n.brf-vat-step{\r\n\r\n    min-height:210px;\r\n\r\n    padding:20px 17px;\r\n\r\n    border-bottom:\r\n        5px solid var(--violet);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-step:nth-child(3n+2){\r\n    border-color:var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-step:nth-child(3n){\r\n    border-color:var(--green);\r\n}\r\n\r\n\r\n.brf-vat-step-no{\r\n\r\n    color:#e3dce5;\r\n\r\n    font-size:28px;\r\n\r\n    font-weight:950;\r\n}\r\n\r\n\r\n.brf-vat-step strong{\r\n\r\n    display:block;\r\n\r\n    margin:7px 0;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:11px;\r\n}\r\n\r\n\r\n.brf-vat-step span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:8px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n16 E-COMMERCE\r\n========================================================= *\/\r\n\r\n.brf-vat-ecom{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 1fr;\r\n\r\n    gap:15px;\r\n\r\n    margin-top:42px;\r\n}\r\n\r\n\r\n.brf-vat-ecom-card{\r\n\r\n    min-height:355px;\r\n\r\n    padding:31px;\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-ecom-card.ioss{\r\n    border-top:7px solid var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-ecom-card.standard{\r\n    border-top:7px solid var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-ecom-card small{\r\n\r\n    color:var(--violet);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-ecom-card h3{\r\n\r\n    margin:8px 0 12px;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:24px;\r\n}\r\n\r\n\r\n.brf-vat-ecom-card p{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:11px;\r\n}\r\n\r\n\r\n.brf-vat-ecom-list{\r\n\r\n    display:grid;\r\n\r\n    gap:7px;\r\n\r\n    margin-top:17px;\r\n}\r\n\r\n\r\n.brf-vat-ecom-list span{\r\n\r\n    padding:9px 11px;\r\n\r\n    background:var(--light);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n17 COUNTRIES\r\n========================================================= *\/\r\n\r\n.brf-vat-countries{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(5,1fr);\r\n\r\n    gap:10px;\r\n\r\n    margin-top:38px;\r\n}\r\n\r\n\r\n.brf-vat-country{\r\n\r\n    min-height:150px;\r\n\r\n    display:block;\r\n\r\n    padding:20px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n\r\n    transition:.2s;\r\n}\r\n\r\n\r\n.brf-vat-country:hover{\r\n\r\n    transform:translateY(-3px);\r\n\r\n    box-shadow:var(--shadow);\r\n}\r\n\r\n\r\n.brf-vat-country small{\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-country strong{\r\n\r\n    display:block;\r\n\r\n    margin:6px 0;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:14px;\r\n}\r\n\r\n\r\n.brf-vat-country span{\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n18 COMPLIANCE CLUSTER\r\n========================================================= *\/\r\n\r\n.brf-vat-cluster{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(5,1fr);\r\n\r\n    gap:10px;\r\n\r\n    margin-top:38px;\r\n}\r\n\r\n\r\n.brf-vat-cluster-item{\r\n\r\n    min-height:210px;\r\n\r\n    display:flex;\r\n\r\n    flex-direction:column;\r\n\r\n    padding:21px;\r\n\r\n    border:\r\n        1px solid rgba(255,255,255,.13);\r\n\r\n    background:\r\n        rgba(255,255,255,.06);\r\n}\r\n\r\n\r\n.brf-vat-cluster-item small{\r\n\r\n    color:#e5bd9d;\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-cluster-item strong{\r\n\r\n    display:block;\r\n\r\n    margin:7px 0;\r\n\r\n    color:#fff;\r\n\r\n    font-size:14px;\r\n}\r\n\r\n\r\n.brf-vat-cluster-item p{\r\n\r\n    color:#d8cfdc;\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n.brf-vat-cluster-item a{\r\n\r\n    margin-top:auto;\r\n\r\n    color:#d7b7eb;\r\n\r\n    font-size:9px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n19 CHECKLIST\r\n========================================================= *\/\r\n\r\n.brf-vat-check{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(3,1fr);\r\n\r\n    gap:12px;\r\n\r\n    margin-top:40px;\r\n}\r\n\r\n\r\n.brf-vat-check-item{\r\n\r\n    min-height:195px;\r\n\r\n    padding:23px;\r\n\r\n    background:#fff;\r\n\r\n    border-top:\r\n        5px solid var(--violet);\r\n}\r\n\r\n\r\n.brf-vat-check-item:nth-child(2n){\r\n    border-color:var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-check-item:nth-child(3n){\r\n    border-color:var(--green);\r\n}\r\n\r\n\r\n.brf-vat-check-item strong{\r\n\r\n    display:block;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:14px;\r\n}\r\n\r\n\r\n.brf-vat-check-item span{\r\n\r\n    display:block;\r\n\r\n    margin-top:6px;\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\n20 RELATED LINKS\r\n========================================================= *\/\r\n\r\n.brf-vat-links{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        repeat(4,1fr);\r\n\r\n    gap:10px;\r\n\r\n    margin-top:35px;\r\n}\r\n\r\n\r\n.brf-vat-link{\r\n\r\n    padding:19px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    background:#fff;\r\n\r\n    transition:.2s;\r\n}\r\n\r\n\r\n.brf-vat-link:hover{\r\n\r\n    transform:translateY(-2px);\r\n\r\n    border-color:#bd9ec7;\r\n}\r\n\r\n\r\n.brf-vat-link small{\r\n\r\n    display:block;\r\n\r\n    color:var(--copper);\r\n\r\n    font-size:8px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-link strong{\r\n\r\n    display:block;\r\n\r\n    margin-top:5px;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:14px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\nFAQ\r\n========================================================= *\/\r\n\r\n.brf-vat-faq{\r\n\r\n    max-width:950px;\r\n\r\n    margin:36px auto 0;\r\n}\r\n\r\n\r\n.brf-vat-faq details{\r\n\r\n    margin-bottom:9px;\r\n\r\n    border:\r\n        1px solid var(--line);\r\n\r\n    border-left:\r\n        5px solid var(--violet);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-faq details:nth-child(3n+2){\r\n    border-left-color:var(--copper);\r\n}\r\n\r\n\r\n.brf-vat-faq details:nth-child(3n){\r\n    border-left-color:var(--green);\r\n}\r\n\r\n\r\n.brf-vat-faq summary{\r\n\r\n    padding:18px 20px;\r\n\r\n    cursor:pointer;\r\n\r\n    color:var(--plum);\r\n\r\n    font-size:14px;\r\n\r\n    font-weight:900;\r\n}\r\n\r\n\r\n.brf-vat-faq p{\r\n\r\n    padding:0 20px 20px;\r\n\r\n    margin:0;\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:12px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\nCTA\r\n========================================================= *\/\r\n\r\n.brf-vat-cta{\r\n\r\n    position:relative;\r\n\r\n    padding:84px 0;\r\n\r\n    overflow:hidden;\r\n\r\n    color:#fff;\r\n\r\n    background:\r\n\r\n        linear-gradient(\r\n            90deg,\r\n            rgba(34,23,47,.97),\r\n            rgba(80,52,78,.88)\r\n        ),\r\n\r\n        url('https:\/\/brf-logistics.com\/wp-content\/uploads\/2025\/06\/BFR-LOGISTICSF1-e1755398122837-1024x631.png')\r\n        center\/cover no-repeat;\r\n}\r\n\r\n\r\n.brf-vat-cta:before{\r\n\r\n    content:\"\";\r\n\r\n    position:absolute;\r\n\r\n    left:0;\r\n    top:0;\r\n\r\n    width:100%;\r\n    height:8px;\r\n\r\n    background:\r\n        linear-gradient(\r\n            90deg,\r\n            #72558c 0 30%,\r\n            #ba743f 30% 60%,\r\n            #d2a34f 60% 78%,\r\n            #3d8068 78% 100%\r\n        );\r\n}\r\n\r\n\r\n.brf-vat-cta-grid{\r\n\r\n    position:relative;\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 470px;\r\n\r\n    gap:52px;\r\n\r\n    align-items:center;\r\n}\r\n\r\n\r\n.brf-vat-cta h2{\r\n\r\n    max-width:760px;\r\n\r\n    margin:0 0 16px;\r\n\r\n    color:#fff;\r\n\r\n    font-size:42px;\r\n\r\n    line-height:1.12;\r\n}\r\n\r\n\r\n.brf-vat-cta p{\r\n    color:#e2dbe5;\r\n}\r\n\r\n\r\n.brf-vat-quote{\r\n\r\n    padding:28px;\r\n\r\n    border-top:\r\n        6px solid var(--copper);\r\n\r\n    background:#fff;\r\n}\r\n\r\n\r\n.brf-vat-quote h3{\r\n\r\n    margin:0 0 14px;\r\n\r\n    color:var(--plum);\r\n}\r\n\r\n\r\n.brf-vat-quote-grid{\r\n\r\n    display:grid;\r\n\r\n    grid-template-columns:\r\n        1fr 1fr;\r\n\r\n    gap:7px;\r\n}\r\n\r\n\r\n.brf-vat-quote-grid span{\r\n\r\n    padding:9px;\r\n\r\n    background:var(--light);\r\n\r\n    color:var(--muted);\r\n\r\n    font-size:9px;\r\n}\r\n\r\n\r\n\/* =========================================================\r\nRESPONSIVE\r\n========================================================= *\/\r\n\r\n@media(max-width:1050px){\r\n\r\n    .brf-vat-hero-grid,\r\n    .brf-vat-intro,\r\n    .brf-vat-europe,\r\n    .brf-vat-warehouse,\r\n    .brf-vat-cta-grid{\r\n        grid-template-columns:1fr;\r\n    }\r\n\r\n    .brf-vat-nav-inner{\r\n        grid-template-columns:repeat(3,1fr);\r\n    }\r\n\r\n    .brf-vat-money{\r\n        grid-template-columns:1fr;\r\n    }\r\n\r\n    .brf-vat-money-arrow{\r\n        transform:rotate(90deg);\r\n    }\r\n\r\n    .brf-vat-base,\r\n    .brf-vat-parties,\r\n    .brf-vat-ddp{\r\n        grid-template-columns:1fr;\r\n    }\r\n\r\n    .brf-vat-rates{\r\n        grid-template-columns:repeat(2,1fr);\r\n    }\r\n\r\n    .brf-vat-accounting{\r\n        grid-template-columns:repeat(3,1fr);\r\n    }\r\n\r\n    .brf-vat-recovery{\r\n        grid-template-columns:1fr;\r\n    }\r\n\r\n    .brf-vat-process{\r\n        grid-template-columns:repeat(4,1fr);\r\n    }\r\n\r\n    .brf-vat-countries{\r\n        grid-template-columns:repeat(3,1fr);\r\n    }\r\n\r\n    .brf-vat-cluster{\r\n        grid-template-columns:repeat(3,1fr);\r\n    }\r\n\r\n    .brf-vat-check{\r\n        grid-template-columns:repeat(2,1fr);\r\n    }\r\n\r\n    .brf-vat-links{\r\n        grid-template-columns:repeat(2,1fr);\r\n    }\r\n\r\n}\r\n\r\n\r\n@media(max-width:700px){\r\n\r\n    .brf-vat-section{\r\n        padding:58px 0;\r\n    }\r\n\r\n    .brf-vat-hero-grid{\r\n\r\n        min-height:auto;\r\n\r\n        padding-top:58px;\r\n        padding-bottom:58px;\r\n    }\r\n\r\n    .brf-vat-hero h1{\r\n        font-size:35px;\r\n    }\r\n\r\n    .brf-vat-title,\r\n    .brf-vat-cta h2{\r\n        font-size:30px;\r\n    }\r\n\r\n    .brf-vat-ledger-strip,\r\n    .brf-vat-nav-inner,\r\n    .brf-vat-intro-grid,\r\n    .brf-vat-base-grid,\r\n    .brf-vat-diff,\r\n    .brf-vat-rates,\r\n    .brf-vat-parties-grid,\r\n    .brf-vat-eori,\r\n    .brf-vat-accounting,\r\n    .brf-vat-recovery-grid,\r\n    .brf-vat-ddp-grid,\r\n    .brf-vat-process,\r\n    .brf-vat-ecom,\r\n    .brf-vat-countries,\r\n    .brf-vat-cluster,\r\n    .brf-vat-check,\r\n    .brf-vat-links,\r\n    .brf-vat-quote-grid{\r\n        grid-template-columns:1fr;\r\n    }\r\n\r\n    .brf-vat-diff-vs,\r\n    .brf-vat-eori-middle{\r\n        padding:10px;\r\n    }\r\n\r\n    .brf-vat-receipt-row{\r\n        grid-template-columns:1fr;\r\n    }\r\n\r\n    .brf-vat-receipt-row strong{\r\n        text-align:left;\r\n    }\r\n\r\n}\r\n\r\n<\/style>\r\n\r\n\r\n\r\n<div class=\"brf-vat-eu\">\r\n\r\n\r\n<!-- =========================================================\r\n01 HERO\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-hero\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n<div class=\"brf-vat-hero-grid\">\r\n\r\n\r\n<div>\r\n\r\n\r\n<div class=\"brf-vat-badge\">\r\nBRF LOGISTICS \u00b7 EU IMPORT VAT SETTLEMENT\r\n<\/div>\r\n\r\n\r\n<h1>\r\nImport VAT in Europe\r\n<\/h1>\r\n\r\n\r\n<p>\r\nImport VAT is a separate\r\ntax consideration\r\nwhen goods enter the European Union\r\nfrom outside the EU VAT territory.\r\nIt should not be confused\r\nwith customs duty,\r\nfreight charges\r\nor the commercial value\r\nshown on the supplier invoice.\r\n<\/p>\r\n\r\n\r\n<p>\r\nFor DDP and commercial imports,\r\nthe importer,\r\nVAT registration,\r\ncustoms value,\r\nduty,\r\nVAT taxable amount\r\nand method of accounting\r\nshould be reviewed\r\nbefore the cargo reaches Europe.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-tags\">\r\n\r\n<span class=\"brf-vat-tag\">\r\nImport VAT\r\n<\/span>\r\n\r\n<span class=\"brf-vat-tag\">\r\nVAT Taxable Amount\r\n<\/span>\r\n\r\n<span class=\"brf-vat-tag\">\r\nCustoms Value\r\n<\/span>\r\n\r\n<span class=\"brf-vat-tag\">\r\nImport Duty\r\n<\/span>\r\n\r\n<span class=\"brf-vat-tag\">\r\nVAT Number\r\n<\/span>\r\n\r\n<span class=\"brf-vat-tag\">\r\nVAT Recovery\r\n<\/span>\r\n\r\n<span class=\"brf-vat-tag\">\r\nVAT Accounting\r\n<\/span>\r\n\r\n<span class=\"brf-vat-tag\">\r\nEurope DDP\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-actions\">\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/contact\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-copper\">\r\nReview Import VAT Structure\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/eu-customs-clearance-for-imports\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-white\">\r\nEU Customs Clearance\r\n<\/a>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<!-- VAT LEDGER -->\r\n\r\n<div class=\"brf-vat-ledger\">\r\n\r\n\r\n<div class=\"brf-vat-ledger-image\">\r\n\r\n\r\n<img\r\nsrc=\"https:\/\/brf-logistics.com\/wp-content\/uploads\/2026\/02\/sea-freight-10-1024x575.jpg\"\r\nalt=\"Container cargo arriving in Europe for import VAT and customs clearance\"\r\nloading=\"eager\">\r\n\r\n\r\n<div class=\"brf-vat-ledger-caption\">\r\n\r\n<small>\r\nEU IMPORT VAT SETTLEMENT LEDGER\r\n<\/small>\r\n\r\n<strong>\r\nCustoms Value \u2192 Duty \u2192 VAT Base \u2192 Import VAT\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-ledger-strip\">\r\n\r\n\r\n<div>\r\n\r\n<small>VALUE<\/small>\r\n\r\n<strong>CUSTOMS<\/strong>\r\n\r\n<span>\r\nValuation Base\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div>\r\n\r\n<small>TARIFF<\/small>\r\n\r\n<strong>DUTY<\/strong>\r\n\r\n<span>\r\nIf Applicable\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div>\r\n\r\n<small>TAX<\/small>\r\n\r\n<strong>VAT BASE<\/strong>\r\n\r\n<span>\r\nTaxable Amount\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div>\r\n\r\n<small>SETTLEMENT<\/small>\r\n\r\n<strong>VAT<\/strong>\r\n\r\n<span>\r\nPayment \/ Accounting\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\nNAV\r\n========================================================= -->\r\n\r\n<nav class=\"brf-vat-nav\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n<div class=\"brf-vat-nav-inner\">\r\n\r\n<a href=\"#calculation\">\r\nCALCULATION\r\n<\/a>\r\n\r\n<a href=\"#rates\">\r\nVAT RATES\r\n<\/a>\r\n\r\n<a href=\"#importer\">\r\nIMPORTER\r\n<\/a>\r\n\r\n<a href=\"#accounting\">\r\nACCOUNTING\r\n<\/a>\r\n\r\n<a href=\"#ddp\">\r\nVAT & DDP\r\n<\/a>\r\n\r\n<a href=\"#quote\">\r\nCONTACT BRF\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/nav>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n02 INTRO\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n<div class=\"brf-vat-intro\">\r\n\r\n\r\n<div>\r\n\r\n\r\n<span class=\"brf-vat-kicker\">\r\nEU IMPORT TAX\r\n<\/span>\r\n\r\n\r\n<h2 class=\"brf-vat-title\">\r\nImport VAT Is Part of the Tax Layer \u2014 Not the Freight Rate\r\n<\/h2>\r\n\r\n\r\n<p class=\"brf-vat-desc\">\r\nImporting goods into the EU\r\nis generally a VAT-taxable transaction.\r\nThe VAT treatment should therefore\r\nbe planned together with\r\nthe customs and commercial structure\r\nof the shipment.\r\n<\/p>\r\n\r\n\r\n<p>\r\nFor business imports,\r\nthe important question is not simply\r\n\u201cHow much VAT is charged?\u201d\r\nIt is also:\r\nwho is the importer,\r\nwhere does the import take place,\r\nwhich VAT rate applies,\r\nhow is VAT accounted for,\r\nand whether the business\r\nhas a valid right to deduct it.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-actions\">\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-europe\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-purple\">\r\nEurope DDP Hub\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/contact\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-outline\">\r\nDiscuss VAT Structure\r\n<\/a>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-intro-grid\">\r\n\r\n\r\n<div class=\"brf-vat-intro-card\">\r\n\r\n<strong>\r\nImport Country\r\n<\/strong>\r\n\r\n<span>\r\nDetermine where\r\nthe import VAT\r\narises.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-intro-card\">\r\n\r\n<strong>\r\nTaxable Amount\r\n<\/strong>\r\n\r\n<span>\r\nDo not automatically\r\nuse only the supplier\r\ninvoice value.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-intro-card\">\r\n\r\n<strong>\r\nApplicable VAT Rate\r\n<\/strong>\r\n\r\n<span>\r\nRates vary\r\nby EU member state\r\nand product treatment.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-intro-card\">\r\n\r\n<strong>\r\nAccounting Structure\r\n<\/strong>\r\n\r\n<span>\r\nPayment,\r\nVAT return\r\nand deduction treatment\r\ndepend on the setup.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n03 MONEY LAYERS\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section brf-vat-purple-light\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nTHREE DIFFERENT NUMBERS\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nCustoms Value \u2260 Import Duty \u2260 Import VAT\r\n<\/h2>\r\n\r\n<p class=\"brf-vat-desc\">\r\nThese amounts are connected,\r\nbut they are not interchangeable.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-money\">\r\n\r\n\r\n<div class=\"brf-vat-money-card value\">\r\n\r\n<small>\r\nSTEP 01\r\n<\/small>\r\n\r\n<h3>\r\nCustoms Value\r\n<\/h3>\r\n\r\n<p>\r\nThe customs value\r\nis determined under\r\nEU customs valuation rules\r\nand forms an important basis\r\nfor calculating import charges.\r\n<\/p>\r\n\r\n<div class=\"brf-vat-money-list\">\r\n\r\n<span>Transaction value where applicable<\/span>\r\n\r\n<span>Customs valuation adjustments<\/span>\r\n\r\n<span>Commercial invoice evidence<\/span>\r\n\r\n<span>Transport \/ insurance treatment<\/span>\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-money-arrow\">\r\n\u2192\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-money-card duty\">\r\n\r\n<small>\r\nSTEP 02\r\n<\/small>\r\n\r\n<h3>\r\nCustoms Duty\r\n<\/h3>\r\n\r\n<p>\r\nImport duty depends on\r\nthe product classification,\r\norigin,\r\ncustoms value\r\nand applicable EU tariff measures.\r\n<\/p>\r\n\r\n<div class=\"brf-vat-money-list\">\r\n\r\n<span>CN \/ TARIC classification<\/span>\r\n\r\n<span>Country of origin<\/span>\r\n\r\n<span>Preferential treatment<\/span>\r\n\r\n<span>Additional trade measures<\/span>\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-money-arrow\">\r\n\u2192\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-money-card vat\">\r\n\r\n<small>\r\nSTEP 03\r\n<\/small>\r\n\r\n<h3>\r\nImport VAT\r\n<\/h3>\r\n\r\n<p>\r\nImport VAT is calculated\r\nusing the applicable\r\nVAT taxable amount\r\nand relevant member-state\r\nVAT rate.\r\n<\/p>\r\n\r\n<div class=\"brf-vat-money-list\">\r\n\r\n<span>VAT taxable amount<\/span>\r\n\r\n<span>Applicable VAT rate<\/span>\r\n\r\n<span>Importer \/ VAT structure<\/span>\r\n\r\n<span>Accounting \/ deduction treatment<\/span>\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n04 TAXABLE AMOUNT\r\n========================================================= -->\r\n\r\n<section\r\nclass=\"brf-vat-section\"\r\nid=\"calculation\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nVAT TAXABLE AMOUNT\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nImport VAT Is Not Always Simply \u201cInvoice Value \u00d7 VAT Rate\u201d\r\n<\/h2>\r\n\r\n<p class=\"brf-vat-desc\">\r\nThe EU import VAT taxable amount\r\nstarts with the customs value\r\nand can include\r\nadditional import charges\r\nand incidental expenses.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-base\">\r\n\r\n\r\n<div class=\"brf-vat-base-side\">\r\n\r\n<small>\r\nSIMPLIFIED STRUCTURE\r\n<\/small>\r\n\r\n<h3>\r\nBuild the VAT Base First\r\n<\/h3>\r\n\r\n<p>\r\nFor commercial planning,\r\nthe VAT calculation\r\nshould be separated\r\ninto individual components.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-formula\">\r\n\r\n<small>\r\nSIMPLIFIED ILLUSTRATION\r\n<\/small>\r\n\r\n<strong>\r\nCustoms Value<br>\r\n+ Import Duty \/ Applicable Charges<br>\r\n+ Relevant Incidental Expenses<br>\r\n= VAT Taxable Amount\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-base-grid\">\r\n\r\n\r\n<div class=\"brf-vat-base-item\">\r\n\r\n<small>01<\/small>\r\n\r\n<strong>\r\nCustoms Value\r\n<\/strong>\r\n\r\n<span>\r\nValue of the imported goods\r\nfor customs purposes.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-base-item\">\r\n\r\n<small>02<\/small>\r\n\r\n<strong>\r\nCustoms Duty\r\n<\/strong>\r\n\r\n<span>\r\nImport duty\r\nand relevant import charges\r\nwhere applicable.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-base-item\">\r\n\r\n<small>03<\/small>\r\n\r\n<strong>\r\nPacking \/ Commission\r\n<\/strong>\r\n\r\n<span>\r\nRelevant incidental expenses\r\nwhere not already included.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-base-item\">\r\n\r\n<small>04<\/small>\r\n\r\n<strong>\r\nTransport\r\n<\/strong>\r\n\r\n<span>\r\nRelevant transportation costs\r\nto the applicable\r\ndestination point.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-base-item\">\r\n\r\n<small>05<\/small>\r\n\r\n<strong>\r\nInsurance\r\n<\/strong>\r\n\r\n<span>\r\nRelevant insurance costs\r\ncan form part\r\nof the taxable amount.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-base-item\">\r\n\r\n<small>06<\/small>\r\n\r\n<strong>\r\nOther Applicable Charges\r\n<\/strong>\r\n\r\n<span>\r\nReview transaction-specific\r\ncharges before\r\ncalculating VAT.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n05 WORKED EXAMPLE\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section brf-vat-copper-light\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nILLUSTRATIVE VAT CALCULATION\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nA Simple Import VAT Example\r\n<\/h2>\r\n\r\n<p class=\"brf-vat-desc\">\r\nIllustrative figures only.\r\nThe real customs value,\r\nduty,\r\nVAT base\r\nand VAT rate\r\nmust be confirmed for the actual import.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-example\">\r\n\r\n\r\n<div class=\"brf-vat-example-head\">\r\n\r\n<small>\r\nILLUSTRATIVE IMPORT TAX LEDGER\r\n<\/small>\r\n\r\n<h3>\r\nExample Commercial Shipment\r\n<\/h3>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-receipt\">\r\n\r\n\r\n<div class=\"brf-vat-receipt-row\">\r\n\r\n<span>\r\nCustoms Value\r\n<\/span>\r\n\r\n<strong>\r\n\u20ac50,000\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-receipt-row\">\r\n\r\n<span>\r\nIllustrative Customs Duty\r\n<\/span>\r\n\r\n<strong>\r\n\u20ac2,000\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-receipt-row\">\r\n\r\n<span>\r\nIllustrative Relevant Incidental Expenses\r\n<\/span>\r\n\r\n<strong>\r\n\u20ac1,000\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-receipt-row\">\r\n\r\n<span>\r\nIllustrative VAT Taxable Amount\r\n<\/span>\r\n\r\n<strong>\r\n\u20ac53,000\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-receipt-row\">\r\n\r\n<span>\r\nIllustrative VAT Rate\r\n<\/span>\r\n\r\n<strong>\r\n20%\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-receipt-row total\">\r\n\r\n<span>\r\nIllustrative Import VAT\r\n<\/span>\r\n\r\n<strong>\r\n\u20ac10,600\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-example-note\">\r\n\r\nThe 20% rate above is used only to demonstrate the calculation.\r\nIt is not a universal EU VAT rate.\r\nActual rates and taxable amounts depend on\r\nthe member state,\r\nproduct\r\nand transaction.\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n06 DUTY VS VAT\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nIMPORT DUTY VS IMPORT VAT\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nA 0% Duty Rate Does Not Automatically Mean 0% Import VAT\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-diff\">\r\n\r\n\r\n<div class=\"brf-vat-diff-card duty\">\r\n\r\n<small>\r\nCUSTOMS TARIFF\r\n<\/small>\r\n\r\n<h3>\r\nImport Duty\r\n<\/h3>\r\n\r\n<p>\r\nCustoms duty\r\nis primarily determined\r\nthrough tariff classification,\r\ncustoms origin,\r\ncustoms value\r\nand applicable tariff measures.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-diff-list\">\r\n\r\n<span>CN \/ TARIC<\/span>\r\n\r\n<span>Origin<\/span>\r\n\r\n<span>Preferential tariff<\/span>\r\n\r\n<span>Anti-dumping measures<\/span>\r\n\r\n<span>Tariff quota<\/span>\r\n\r\n<span>Customs value<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-actions\">\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/eu-import-duty-explained\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-copper\">\r\nEU Import Duty Guide\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-diff-vs\">\r\n\r\n<span>\r\nSEPARATE\r\n<\/span>\r\n\r\n<strong>\r\n\u2260\r\n<\/strong>\r\n\r\n<span>\r\nCHARGE\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-diff-card vat\">\r\n\r\n<small>\r\nVALUE ADDED TAX\r\n<\/small>\r\n\r\n<h3>\r\nImport VAT\r\n<\/h3>\r\n\r\n<p>\r\nImport VAT is a tax layer\r\nconnected with\r\nthe importation\r\nand destination-country\r\nVAT rules.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-diff-list\">\r\n\r\n<span>VAT taxable amount<\/span>\r\n\r\n<span>Member-state VAT rate<\/span>\r\n\r\n<span>Importer<\/span>\r\n\r\n<span>VAT registration<\/span>\r\n\r\n<span>Accounting method<\/span>\r\n\r\n<span>Deduction eligibility<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n07 EUROPE \/ RATES\r\n========================================================= -->\r\n\r\n<section\r\nclass=\"brf-vat-section brf-vat-ivory\"\r\nid=\"rates\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n<div class=\"brf-vat-europe\">\r\n\r\n\r\n<div class=\"brf-vat-europe-image\">\r\n\r\n\r\n<img\r\nsrc=\"https:\/\/brf-logistics.com\/wp-content\/uploads\/2025\/11\/Europe-1024x410.jpg\"\r\nalt=\"Europe import VAT planning for international freight shipments\"\r\nloading=\"lazy\">\r\n\r\n\r\n<div class=\"brf-vat-image-label\">\r\n\r\n<small>\r\nEU MEMBER STATE VAT\r\n<\/small>\r\n\r\n<strong>\r\nEurope Does Not Have One Universal Import VAT Percentage\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div>\r\n\r\n\r\n<span class=\"brf-vat-kicker\">\r\nVAT RATE BY DESTINATION\r\n<\/span>\r\n\r\n\r\n<h2 class=\"brf-vat-title\">\r\nConfirm the Country and Product Before Quoting VAT\r\n<\/h2>\r\n\r\n\r\n<p>\r\nEU VAT operates\r\nunder a common legal framework,\r\nbut VAT rates\r\nand practical administrative procedures\r\nvary between member states.\r\n<\/p>\r\n\r\n\r\n<p>\r\nThe final rate should therefore\r\nbe checked against\r\nthe destination member state's\r\ncurrent VAT rules\r\nand the classification\r\nof the goods.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-europe-list\">\r\n\r\n<div>\r\nIdentify the member state of importation\r\n<\/div>\r\n\r\n<div>\r\nConfirm the product VAT category\r\n<\/div>\r\n\r\n<div>\r\nCheck the current standard or reduced rate\r\n<\/div>\r\n\r\n<div>\r\nReview any applicable exemption\r\n<\/div>\r\n\r\n<div>\r\nConfirm the person liable for import VAT\r\n<\/div>\r\n\r\n<div>\r\nConfirm VAT registration requirements\r\n<\/div>\r\n\r\n<div>\r\nConfirm accounting \/ payment method\r\n<\/div>\r\n\r\n<div>\r\nCheck deduction or recovery eligibility separately\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n08 VAT RATE LOGIC\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nWHY VAT RATES DIFFER\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nDo Not Build a Europe DDP Quote with One Generic VAT Percentage\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-rates\">\r\n\r\n\r\n<div class=\"brf-vat-rate\">\r\n\r\n<small>01 \u00b7 COUNTRY<\/small>\r\n\r\n<strong>\r\nEU Member State\r\n<\/strong>\r\n\r\n<span>\r\nThe applicable VAT system\r\ndepends on\r\nwhere the relevant\r\ntaxable import occurs.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-rate\">\r\n\r\n<small>02 \u00b7 PRODUCT<\/small>\r\n\r\n<strong>\r\nGoods Category\r\n<\/strong>\r\n\r\n<span>\r\nDifferent categories\r\ncan be subject\r\nto standard,\r\nreduced\r\nor other applicable rates.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-rate\">\r\n\r\n<small>03 \u00b7 TRANSACTION<\/small>\r\n\r\n<strong>\r\nBusiness Structure\r\n<\/strong>\r\n\r\n<span>\r\nB2B,\r\nB2C,\r\ninventory\r\nand e-commerce structures\r\ncan create different requirements.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-rate\">\r\n\r\n<small>04 \u00b7 SPECIAL RULE<\/small>\r\n\r\n<strong>\r\nExemption \/ Scheme\r\n<\/strong>\r\n\r\n<span>\r\nSpecific exemptions\r\nor simplification schemes\r\nmay apply only\r\nwhen their conditions are satisfied.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n09 WHO PAYS\r\n========================================================= -->\r\n\r\n<section\r\nclass=\"brf-vat-section brf-vat-purple-light\"\r\nid=\"importer\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nWHO IS LIABLE?\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nDo Not Decide the VAT Party After the Container Arrives\r\n<\/h2>\r\n\r\n<p class=\"brf-vat-desc\">\r\nThe actual person liable\r\nfor import VAT\r\nshould be confirmed\r\nunder the member-state rules\r\nand transaction structure.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-parties\">\r\n\r\n\r\n<div class=\"brf-vat-parties-side\">\r\n\r\n<small>\r\nIMPORT VAT RESPONSIBILITY\r\n<\/small>\r\n\r\n<h3>\r\nMap the Parties Before Shipment\r\n<\/h3>\r\n\r\n<p>\r\nBuyer,\r\nseller,\r\nimporter,\r\ndeclarant,\r\ncustoms representative,\r\nVAT registrant\r\nand final receiver\r\nshould not automatically\r\nbe treated as the same party.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-parties-grid\">\r\n\r\n\r\n<div class=\"brf-vat-party\">\r\n\r\n<small>COMMERCIAL<\/small>\r\n\r\n<strong>\r\nSeller\r\n<\/strong>\r\n\r\n<span>\r\nThe contractual seller\r\nunder the transaction.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-party\">\r\n\r\n<small>COMMERCIAL<\/small>\r\n\r\n<strong>\r\nBuyer\r\n<\/strong>\r\n\r\n<span>\r\nPurchasing party\r\nunder the sales contract.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-party\">\r\n\r\n<small>CUSTOMS<\/small>\r\n\r\n<strong>\r\nImporter\r\n<\/strong>\r\n\r\n<span>\r\nConfirm the importer\r\nused for the actual\r\ncustoms entry.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-party\">\r\n\r\n<small>TAX<\/small>\r\n\r\n<strong>\r\nVAT Registrant\r\n<\/strong>\r\n\r\n<span>\r\nThe VAT registration\r\nshould match\r\nthe intended tax structure.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-party\">\r\n\r\n<small>REPRESENTATION<\/small>\r\n\r\n<strong>\r\nCustoms \/ Tax Representative\r\n<\/strong>\r\n\r\n<span>\r\nMay have a defined role\r\nunder the applicable\r\nauthorisation structure.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-party\">\r\n\r\n<small>DELIVERY<\/small>\r\n\r\n<strong>\r\nFinal Receiver\r\n<\/strong>\r\n\r\n<span>\r\nA warehouse,\r\nAmazon FC,\r\nDC\r\nor customer address\r\nis not automatically the importer.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n10 EORI VS VAT\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nTWO DIFFERENT IDENTIFIERS\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nEORI Number \u2260 VAT Number\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-eori\">\r\n\r\n\r\n<div class=\"brf-vat-eori-card eori\">\r\n\r\n<small>\r\nCUSTOMS IDENTITY\r\n<\/small>\r\n\r\n<h3>\r\nEORI Number\r\n<\/h3>\r\n\r\n<p>\r\nEORI is used\r\nfor customs interactions\r\nby relevant economic operators.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-eori-list\">\r\n\r\n<span>Customs identification<\/span>\r\n\r\n<span>Customs declarations<\/span>\r\n\r\n<span>Economic operator identity<\/span>\r\n\r\n<span>EU customs procedures<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-actions\">\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/eori-number-for-eu-imports\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-outline\">\r\nEORI Guide\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-eori-middle\">\r\n\r\n<span>\r\nDO NOT\r\n<\/span>\r\n\r\n<strong>\r\n=\r\n<\/strong>\r\n\r\n<span>\r\nCONFUSE\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-eori-card vat\">\r\n\r\n<small>\r\nTAX IDENTITY\r\n<\/small>\r\n\r\n<h3>\r\nVAT Number\r\n<\/h3>\r\n\r\n<p>\r\nVAT registration\r\nis connected with\r\nthe business's\r\nVAT obligations\r\nand transaction structure.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-eori-list\">\r\n\r\n<span>VAT reporting<\/span>\r\n\r\n<span>Tax accounting<\/span>\r\n\r\n<span>Local VAT obligations<\/span>\r\n\r\n<span>Potential deduction structure<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n11 ACCOUNTING METHODS\r\n========================================================= -->\r\n\r\n<section\r\nclass=\"brf-vat-section brf-vat-copper-light\"\r\nid=\"accounting\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nIMPORT VAT ACCOUNTING\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nHow Import VAT Is Accounted for Depends on the Member State and Eligibility\r\n<\/h2>\r\n\r\n<p class=\"brf-vat-desc\">\r\nEU countries establish\r\ndetailed national rules\r\nfor accounting for\r\nVAT on imports.\r\nDo not assume\r\none procedure applies\r\nthroughout Europe.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-accounting\">\r\n\r\n\r\n<div class=\"brf-vat-account\">\r\n\r\n<small>\r\nMODEL 01\r\n<\/small>\r\n\r\n<h3>\r\nImport Payment\r\n<\/h3>\r\n\r\n<p>\r\nUnder some structures,\r\nimport VAT is paid\r\nas part of the import process\r\nbefore or in connection with\r\ncargo release.\r\n<\/p>\r\n\r\n<p>\r\nThis can create\r\na significant cash-flow requirement\r\nfor high-value imports.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-account\">\r\n\r\n<small>\r\nMODEL 02\r\n<\/small>\r\n\r\n<h3>\r\nVAT Return Accounting\r\n<\/h3>\r\n\r\n<p>\r\nCertain national systems\r\nmay allow qualifying import VAT\r\nto be accounted for\r\nthrough the relevant\r\nVAT return mechanism.\r\n<\/p>\r\n\r\n<p>\r\nEligibility,\r\nregistration\r\nand declaration requirements\r\nmust be checked locally.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-account\">\r\n\r\n<small>\r\nMODEL 03\r\n<\/small>\r\n\r\n<h3>\r\nSpecial \/ Simplified Scheme\r\n<\/h3>\r\n\r\n<p>\r\nSpecific import\r\nor e-commerce structures\r\nmay use separate\r\nVAT simplifications\r\nwhen all relevant\r\nconditions are met.\r\n<\/p>\r\n\r\n<p>\r\nThese should not be applied\r\nto normal B2B freight\r\nwithout verification.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n12 RECOVERY\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nIMPORT VAT RECOVERY\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nPaid Import VAT Is Not Automatically Recoverable by Any Company in the Supply Chain\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-recovery\">\r\n\r\n\r\n<div class=\"brf-vat-recovery-left\">\r\n\r\n<small>\r\nVAT DEDUCTION\r\n<\/small>\r\n\r\n<h3>\r\nRecovery Depends on the Tax Position\r\n<\/h3>\r\n\r\n<p>\r\nFor a business,\r\nimport VAT deduction\r\nor recovery\r\ndepends on the relevant\r\nVAT rules,\r\nimport documents,\r\neconomic activity\r\nand right of deduction.\r\n<\/p>\r\n\r\n<p>\r\nThe logistics quotation\r\nshould therefore never promise\r\n\u201cVAT refundable\u201d\r\nwithout reviewing\r\nthe tax structure.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-recovery-right\">\r\n\r\n\r\n<div class=\"brf-vat-recovery-grid\">\r\n\r\n\r\n<div class=\"brf-vat-recovery-item\">\r\n\r\n<strong>\r\nVAT Due \/ Paid\r\n<\/strong>\r\n\r\n<span>\r\nConfirm that\r\nthe import VAT\r\nhas arisen correctly.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-recovery-item\">\r\n\r\n<strong>\r\nCountry of Import\r\n<\/strong>\r\n\r\n<span>\r\nThe VAT arises\r\nwithin a specific\r\nnational VAT system.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-recovery-item\">\r\n\r\n<strong>\r\nBusiness Use\r\n<\/strong>\r\n\r\n<span>\r\nImported goods\r\nshould support\r\nactivities that provide\r\nthe relevant deduction right.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-recovery-item\">\r\n\r\n<strong>\r\nImport Documentation\r\n<\/strong>\r\n\r\n<span>\r\nMaintain the required\r\ncustoms and VAT\r\nevidence.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-recovery-item\">\r\n\r\n<strong>\r\nVAT Registration\r\n<\/strong>\r\n\r\n<span>\r\nCheck the registration\r\nand reporting position\r\nof the relevant company.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-recovery-item\">\r\n\r\n<strong>\r\nLocal Tax Advice\r\n<\/strong>\r\n\r\n<span>\r\nUse qualified advice\r\nfor formal recovery\r\nor registration questions.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n13 ORIGIN \/ WAREHOUSE IMAGE\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section brf-vat-ivory\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n<div class=\"brf-vat-warehouse\">\r\n\r\n\r\n<div>\r\n\r\n\r\n<span class=\"brf-vat-kicker\">\r\nPLAN VAT BEFORE EXPORT\r\n<\/span>\r\n\r\n\r\n<h2 class=\"brf-vat-title\">\r\nVAT Planning Should Start Before the Cargo Leaves the Origin Warehouse\r\n<\/h2>\r\n\r\n\r\n<p>\r\nA shipment should not arrive\r\nat the European gateway\r\nbefore the commercial parties\r\nhave decided\r\nwhich entity will import the goods\r\nand how the VAT structure\r\nis intended to work.\r\n<\/p>\r\n\r\n\r\n<p>\r\nThis is particularly important\r\nfor DDP,\r\nEU inventory,\r\nAmazon FBA,\r\ndistribution-center\r\nand repeat-import programs.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-warehouse-list\">\r\n\r\n<div>\r\nConfirm seller and buyer\r\n<\/div>\r\n\r\n<div>\r\nConfirm intended importer\r\n<\/div>\r\n\r\n<div>\r\nConfirm EORI\r\n<\/div>\r\n\r\n<div>\r\nReview VAT-registration requirement\r\n<\/div>\r\n\r\n<div>\r\nConfirm destination member state\r\n<\/div>\r\n\r\n<div>\r\nEstimate customs value and duty\r\n<\/div>\r\n\r\n<div>\r\nReview VAT accounting method\r\n<\/div>\r\n\r\n<div>\r\nConfirm final receiving location\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-actions\">\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/global-pickup\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-purple\">\r\nGlobal Pickup\r\n<\/a>\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/contact\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-outline\">\r\nPre-Shipment Review\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-warehouse-image\">\r\n\r\n\r\n<img\r\nsrc=\"https:\/\/brf-logistics.com\/wp-content\/uploads\/2025\/09\/Self-consolidation-room-container-loading-1024x524.png\"\r\nalt=\"BRF Logistics origin warehouse preparing cargo for European VAT and DDP shipping\"\r\nloading=\"lazy\">\r\n\r\n\r\n<div class=\"brf-vat-image-label\">\r\n\r\n<small>\r\nPRE-SHIPMENT VAT CHECKPOINT\r\n<\/small>\r\n\r\n<strong>\r\nImporter + VAT Structure Before Container Departure\r\n<\/strong>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n14 DDP\r\n========================================================= -->\r\n\r\n<section\r\nclass=\"brf-vat-section brf-vat-red-light\"\r\nid=\"ddp\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nDDP + IMPORT VAT\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\n\u201cDDP Includes Taxes\u201d Does Not Mean the VAT Structure Can Be Ignored\r\n<\/h2>\r\n\r\n<p class=\"brf-vat-desc\">\r\nIncoterms allocate commercial responsibilities.\r\nThey do not automatically create\r\na VAT registration,\r\na right to deduct VAT,\r\nor a legally workable importer structure.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-ddp\">\r\n\r\n\r\n<div class=\"brf-vat-ddp-side\">\r\n\r\n<small>\r\nDDP VAT CONTROL\r\n<\/small>\r\n\r\n<h3>\r\nWho Is Actually Importing?\r\n<\/h3>\r\n\r\n<p>\r\nBefore accepting\r\na DDP quotation,\r\nconfirm who will appear\r\nin the import structure\r\nand how VAT\r\nwill be declared\r\nand accounted for.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-actions\">\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-europe\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-white\">\r\nDDP Shipping Europe\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-ddp-grid\">\r\n\r\n\r\n<div class=\"brf-vat-ddp-item\">\r\n\r\n<small>01<\/small>\r\n\r\n<strong>\r\nImporter\r\n<\/strong>\r\n\r\n<span>\r\nConfirm the actual\r\nimporting entity.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-ddp-item\">\r\n\r\n<small>02<\/small>\r\n\r\n<strong>\r\nEORI\r\n<\/strong>\r\n\r\n<span>\r\nConfirm the customs\r\nidentity structure.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-ddp-item\">\r\n\r\n<small>03<\/small>\r\n\r\n<strong>\r\nVAT Registration\r\n<\/strong>\r\n\r\n<span>\r\nDetermine whether\r\nlocal VAT registration\r\nis required.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-ddp-item\">\r\n\r\n<small>04<\/small>\r\n\r\n<strong>\r\nImport Duty\r\n<\/strong>\r\n\r\n<span>\r\nCalculate separately\r\nfrom VAT.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-ddp-item\">\r\n\r\n<small>05<\/small>\r\n\r\n<strong>\r\nImport VAT\r\n<\/strong>\r\n\r\n<span>\r\nDetermine taxable amount,\r\nrate\r\nand accounting method.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-ddp-item\">\r\n\r\n<small>06<\/small>\r\n\r\n<strong>\r\nVAT Recovery\r\n<\/strong>\r\n\r\n<span>\r\nConfirm separately\r\nwhether deduction\r\nis available.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n15 DDP VAT PROCESS\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nIMPORT VAT WORKFLOW\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nBuild the VAT Structure into the Europe DDP Process\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-process\">\r\n\r\n\r\n<div class=\"brf-vat-step\">\r\n\r\n<div class=\"brf-vat-step-no\">\r\n01\r\n<\/div>\r\n\r\n<strong>\r\nTRANSACTION\r\n<\/strong>\r\n\r\n<span>\r\nBuyer,\r\nseller,\r\nIncoterm\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-step\">\r\n\r\n<div class=\"brf-vat-step-no\">\r\n02\r\n<\/div>\r\n\r\n<strong>\r\nIMPORTER\r\n<\/strong>\r\n\r\n<span>\r\nLegal entity\r\nand EORI\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-step\">\r\n\r\n<div class=\"brf-vat-step-no\">\r\n03\r\n<\/div>\r\n\r\n<strong>\r\nCUSTOMS VALUE\r\n<\/strong>\r\n\r\n<span>\r\nValuation base\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-step\">\r\n\r\n<div class=\"brf-vat-step-no\">\r\n04\r\n<\/div>\r\n\r\n<strong>\r\nIMPORT DUTY\r\n<\/strong>\r\n\r\n<span>\r\nTARIC \/ origin\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-step\">\r\n\r\n<div class=\"brf-vat-step-no\">\r\n05\r\n<\/div>\r\n\r\n<strong>\r\nVAT BASE\r\n<\/strong>\r\n\r\n<span>\r\nTaxable amount\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-step\">\r\n\r\n<div class=\"brf-vat-step-no\">\r\n06\r\n<\/div>\r\n\r\n<strong>\r\nVAT ACCOUNTING\r\n<\/strong>\r\n\r\n<span>\r\nApplicable national method\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-step\">\r\n\r\n<div class=\"brf-vat-step-no\">\r\n07\r\n<\/div>\r\n\r\n<strong>\r\nDELIVERY\r\n<\/strong>\r\n\r\n<span>\r\nCargo release\r\nand final door\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n16 ECOMMERCE\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section brf-vat-purple-light\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nE-COMMERCE VAT\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nDo Not Use an E-Commerce VAT Scheme for a Normal B2B Import Without Checking Eligibility\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-ecom\">\r\n\r\n\r\n<div class=\"brf-vat-ecom-card ioss\">\r\n\r\n<small>\r\nLOW-VALUE E-COMMERCE\r\n<\/small>\r\n\r\n<h3>\r\nIOSS\r\n<\/h3>\r\n\r\n<p>\r\nThe Import One-Stop Shop\r\nis a special VAT simplification\r\ndesigned for eligible\r\ndistance sales\r\nof low-value imported goods.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-ecom-list\">\r\n\r\n<span>Designed for qualifying B2C imports<\/span>\r\n\r\n<span>Special VAT reporting structure<\/span>\r\n\r\n<span>Eligibility conditions apply<\/span>\r\n\r\n<span>Not a replacement for normal commercial import planning<\/span>\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-ecom-card standard\">\r\n\r\n<small>\r\nCOMMERCIAL FREIGHT\r\n<\/small>\r\n\r\n<h3>\r\nNormal B2B Import\r\n<\/h3>\r\n\r\n<p>\r\nFCL,\r\nLCL,\r\nair cargo\r\nand commercial inventory imports\r\ntypically need a standard\r\ncustoms and VAT structure\r\nappropriate to the importer.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-ecom-list\">\r\n\r\n<span>Importer structure<\/span>\r\n\r\n<span>EORI<\/span>\r\n\r\n<span>VAT registration where required<\/span>\r\n\r\n<span>Customs declaration<\/span>\r\n\r\n<span>Import VAT accounting<\/span>\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n17 DESTINATIONS\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nDESTINATION MARKET\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nConnect Import VAT Planning with the Actual EU Destination\r\n<\/h2>\r\n\r\n<p class=\"brf-vat-desc\">\r\nDo not copy the VAT treatment\r\nfrom one European country\r\nto another without checking\r\nthe local tax structure.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-countries\">\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-germany\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>GERMANY<\/small>\r\n\r\n<strong>\r\nGermany DDP\r\n<\/strong>\r\n\r\n<span>\r\nCustoms,\r\nVAT\r\nand final delivery.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-france\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>FRANCE<\/small>\r\n\r\n<strong>\r\nFrance DDP\r\n<\/strong>\r\n\r\n<span>\r\nFrench import\r\nand VAT planning.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-italy\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>ITALY<\/small>\r\n\r\n<strong>\r\nItaly DDP\r\n<\/strong>\r\n\r\n<span>\r\nItalian customs\r\nand tax structure.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-netherlands\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>NETHERLANDS<\/small>\r\n\r\n<strong>\r\nNetherlands DDP\r\n<\/strong>\r\n\r\n<span>\r\nDutch import\r\nand inland delivery.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-belgium\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>BELGIUM<\/small>\r\n\r\n<strong>\r\nBelgium DDP\r\n<\/strong>\r\n\r\n<span>\r\nBelgium import\r\nand Benelux logistics.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-poland\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>POLAND<\/small>\r\n\r\n<strong>\r\nPoland DDP\r\n<\/strong>\r\n\r\n<span>\r\nPolish import\r\nand VAT planning.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-spain\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>SPAIN<\/small>\r\n\r\n<strong>\r\nSpain DDP\r\n<\/strong>\r\n\r\n<span>\r\nSpanish import\r\nand final delivery.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-hungary\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>HUNGARY<\/small>\r\n\r\n<strong>\r\nHungary DDP\r\n<\/strong>\r\n\r\n<span>\r\nCentral European\r\nimport structure.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-across-europe\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>MORE EU<\/small>\r\n\r\n<strong>\r\nAcross Europe\r\n<\/strong>\r\n\r\n<span>\r\nReview additional\r\nEU destinations.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-uk\/\"\r\nclass=\"brf-vat-country\">\r\n\r\n<small>SEPARATE SYSTEM<\/small>\r\n\r\n<strong>\r\nUnited Kingdom\r\n<\/strong>\r\n\r\n<span>\r\nUK VAT\r\nis outside\r\nthe EU VAT system.\r\n<\/span>\r\n\r\n<\/a>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n18 COMPLIANCE CLUSTER\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section brf-vat-dark\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span\r\nclass=\"brf-vat-kicker\"\r\nstyle=\"color:#e9bd9d;\">\r\nEU CUSTOMS & TAX CONTROL\r\n<\/span>\r\n\r\n<h2\r\nclass=\"brf-vat-title\"\r\nstyle=\"color:#fff;\">\r\nImport VAT Is One Layer of the European Import Structure\r\n<\/h2>\r\n\r\n<p\r\nclass=\"brf-vat-desc\"\r\nstyle=\"color:#d9d0dc;\">\r\nConnect VAT\r\nwith customs identity,\r\nclassification,\r\nimport duty,\r\nadvance cargo information\r\nand packaging compliance.\r\n<\/p>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-cluster\">\r\n\r\n\r\n<div class=\"brf-vat-cluster-item\">\r\n\r\n<small>CUSTOMS<\/small>\r\n\r\n<strong>\r\nEU Customs Clearance\r\n<\/strong>\r\n\r\n<p>\r\nImporter,\r\nclassification,\r\nvalue,\r\norigin\r\nand release.\r\n<\/p>\r\n\r\n<a href=\"https:\/\/brf-logistics.com\/eu-customs-clearance-for-imports\/\">\r\nCustoms Clearance \u2192\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-cluster-item\">\r\n\r\n<small>EORI<\/small>\r\n\r\n<strong>\r\nEORI Number\r\n<\/strong>\r\n\r\n<p>\r\nCustoms identification\r\nfor relevant\r\neconomic operators.\r\n<\/p>\r\n\r\n<a href=\"https:\/\/brf-logistics.com\/eori-number-for-eu-imports\/\">\r\nEORI Guide \u2192\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-cluster-item\">\r\n\r\n<small>DUTY<\/small>\r\n\r\n<strong>\r\nEU Import Duty\r\n<\/strong>\r\n\r\n<p>\r\nCN \/ TARIC,\r\norigin\r\nand tariff treatment.\r\n<\/p>\r\n\r\n<a href=\"https:\/\/brf-logistics.com\/eu-import-duty-explained\/\">\r\nDuty Guide \u2192\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-cluster-item\">\r\n\r\n<small>ICS2<\/small>\r\n\r\n<strong>\r\nICS2 \/ ENS\r\n<\/strong>\r\n\r\n<p>\r\nAdvance safety\r\nand security\r\ncargo data.\r\n<\/p>\r\n\r\n<a href=\"https:\/\/brf-logistics.com\/ics2-for-shipping-to-europe\/\">\r\nICS2 Guide \u2192\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-cluster-item\">\r\n\r\n<small>PPWR<\/small>\r\n\r\n<strong>\r\nEU PPWR\r\n<\/strong>\r\n\r\n<p>\r\nPackaging compliance\r\nand related\r\nresponsibilities.\r\n<\/p>\r\n\r\n<a href=\"https:\/\/brf-logistics.com\/eu-ppwr-ddp-shipping-to-europe\/\">\r\nPPWR Guide \u2192\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<div\r\nclass=\"brf-vat-actions\"\r\nstyle=\"justify-content:center;\">\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/customs-compliance\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-white\">\r\nCustoms & Compliance Hub\r\n<\/a>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n19 PRE SHIPMENT CHECK\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section brf-vat-ivory\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nVAT RISK CONTROL\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nSix Questions to Answer Before Shipping\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-check\">\r\n\r\n\r\n<div class=\"brf-vat-check-item\">\r\n\r\n<strong>\r\nWho Is the Importer?\r\n<\/strong>\r\n\r\n<span>\r\nIdentify the actual\r\nentity used\r\nfor customs clearance.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-check-item\">\r\n\r\n<strong>\r\nWhich EU Country Is the Import Country?\r\n<\/strong>\r\n\r\n<span>\r\nDo not assume\r\nthe final sales market\r\nand import country\r\nare always identical.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-check-item\">\r\n\r\n<strong>\r\nWhat Is the VAT Taxable Amount?\r\n<\/strong>\r\n\r\n<span>\r\nBuild it from\r\nthe correct customs\r\nand incidental-cost components.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-check-item\">\r\n\r\n<strong>\r\nWhich VAT Rate Applies?\r\n<\/strong>\r\n\r\n<span>\r\nConfirm the rate\r\nfor the actual\r\ncountry and product.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-check-item\">\r\n\r\n<strong>\r\nHow Will VAT Be Accounted For?\r\n<\/strong>\r\n\r\n<span>\r\nConfirm payment,\r\nreturn\r\nor other applicable\r\nnational accounting mechanism.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-check-item\">\r\n\r\n<strong>\r\nCan the Importer Deduct the VAT?\r\n<\/strong>\r\n\r\n<span>\r\nDo not promise recovery\r\nwithout checking\r\nthe actual tax position.\r\n<\/span>\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n20 RELATED LINKS\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section brf-vat-light\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nBRF IMPORT VAT CONTENT CLUSTER\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nRelated BRF Logistics Pages\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-links\">\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-europe\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>EUROPE PILLAR<\/small>\r\n\r\n<strong>\r\nDDP Shipping to Europe \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/eu-customs-clearance-for-imports\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>CUSTOMS<\/small>\r\n\r\n<strong>\r\nEU Customs Clearance \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/eori-number-for-eu-imports\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>EORI<\/small>\r\n\r\n<strong>\r\nEORI Number \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/eu-import-duty-explained\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>DUTY<\/small>\r\n\r\n<strong>\r\nEU Import Duty \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ics2-for-shipping-to-europe\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>ICS2<\/small>\r\n\r\n<strong>\r\nICS2 for Europe \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/eu-ppwr-ddp-shipping-to-europe\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>PPWR<\/small>\r\n\r\n<strong>\r\nEU PPWR & DDP \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/shipping-to-europe-how-to-obtain-an-eori-and-vat-number-for-customs-clearance\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>VAT ARTICLE<\/small>\r\n\r\n<strong>\r\nEORI & VAT Registration Guide \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-sea-freight-to-europe\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>SEA<\/small>\r\n\r\n<strong>\r\nDDP Sea Freight \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-air-freight-to-europe\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>AIR<\/small>\r\n\r\n<strong>\r\nDDP Air Freight \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/global-pickup\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>ORIGIN<\/small>\r\n\r\n<strong>\r\nGlobal Pickup \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-across-europe\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>DESTINATIONS<\/small>\r\n\r\n<strong>\r\nDDP Across Europe \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/contact\/\"\r\nclass=\"brf-vat-link\">\r\n\r\n<small>CONTACT<\/small>\r\n\r\n<strong>\r\nDiscuss VAT & Shipping \u2192\r\n<\/strong>\r\n\r\n<\/a>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n21 FAQ\r\n========================================================= -->\r\n\r\n<section class=\"brf-vat-section\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n\r\n<div class=\"brf-vat-center\">\r\n\r\n<span class=\"brf-vat-kicker\">\r\nIMPORT VAT FAQ\r\n<\/span>\r\n\r\n<h2 class=\"brf-vat-title\">\r\nFrequently Asked Questions\r\n<\/h2>\r\n\r\n<\/div>\r\n\r\n\r\n<div class=\"brf-vat-faq\">\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nWhat is import VAT in Europe?\r\n<\/summary>\r\n\r\n<p>\r\nImport VAT is value added tax\r\nthat arises when goods\r\nare imported into\r\nthe relevant EU VAT territory,\r\nsubject to the applicable\r\nEU and national rules.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nIs import VAT the same as customs duty?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nCustoms duty\r\nand import VAT\r\nare separate charges.\r\nCustoms duty is linked primarily\r\nto tariff classification,\r\norigin,\r\ncustoms value\r\nand trade measures,\r\nwhile import VAT\r\nis calculated using\r\nthe applicable VAT taxable amount\r\nand VAT rate.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nHow is import VAT calculated in the EU?\r\n<\/summary>\r\n\r\n<p>\r\nThe import VAT taxable amount\r\nnormally starts from\r\nthe customs value\r\nand can include\r\ncustoms duties,\r\nother applicable import charges\r\nand relevant incidental expenses\r\nsuch as transport,\r\ninsurance\r\nor packing\r\nwhere required.\r\nThe applicable VAT rate\r\nis then applied\r\nto the taxable amount.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nIs the VAT taxable amount always the same as the commercial invoice value?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nThe commercial invoice\r\nis important evidence,\r\nbut the VAT taxable amount\r\ncan include additional items\r\nthat are not simply\r\nthe invoice value of the goods.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nDoes every EU country have the same VAT rate?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nVAT rates differ\r\nbetween EU member states,\r\nand different product categories\r\ncan also receive\r\ndifferent VAT treatment.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nIs there one standard European import VAT rate?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nThere is no single\r\nuniversal import VAT percentage\r\nthat can be used\r\nfor every EU country\r\nand product.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nCan goods have 0% customs duty but still have import VAT?\r\n<\/summary>\r\n\r\n<p>\r\nYes.\r\nA zero customs-duty rate\r\ndoes not by itself\r\nremove import VAT.\r\nThe two charges\r\nmust be reviewed separately.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nWho pays import VAT?\r\n<\/summary>\r\n\r\n<p>\r\nThe person liable\r\nfor import VAT\r\ndepends on\r\nthe member-state rules\r\nand the actual\r\nimport and declaration structure.\r\nThe importing entity\r\nshould therefore be confirmed\r\nbefore shipment.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nIs an EORI number the same as a VAT number?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nEORI is primarily\r\na customs identifier,\r\nwhile a VAT number\r\nrelates to VAT registration\r\nand tax obligations.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nDoes every importer automatically need a VAT number?\r\n<\/summary>\r\n\r\n<p>\r\nVAT-registration requirements\r\ndepend on\r\nthe business,\r\ntransaction,\r\nmember state\r\nand intended VAT treatment.\r\nThe actual structure\r\nshould be reviewed\r\nfor each import program.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nCan import VAT be reclaimed?\r\n<\/summary>\r\n\r\n<p>\r\nA taxable business\r\nmay have a right\r\nto deduct eligible import VAT\r\nwhen the relevant legal conditions\r\nare satisfied.\r\nPayment of import VAT alone\r\ndoes not automatically mean\r\nthat every company\r\nin the supply chain\r\ncan recover it.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nWhat is postponed import VAT accounting?\r\n<\/summary>\r\n\r\n<p>\r\nSome national VAT systems\r\nallow qualifying businesses\r\nto account for import VAT\r\nthrough an applicable\r\nVAT-return mechanism\r\nrather than using\r\nthe same cash-payment structure\r\nat import.\r\nEligibility and procedures\r\ndiffer by country\r\nand should be confirmed locally.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nDoes every EU country offer the same postponed VAT procedure?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nEU member states\r\nset detailed national rules\r\nfor import VAT accounting.\r\nRegistration,\r\neligibility\r\nand filing procedures\r\ncan therefore differ.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nDoes DDP automatically include VAT registration?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nDDP is an Incoterm\r\nallocating commercial responsibilities.\r\nIt does not automatically\r\ncreate VAT registration\r\nor determine the legal\r\ntax structure.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nIf the seller pays import VAT under DDP, can the seller always reclaim it?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nVAT deduction\r\ndepends on\r\nthe actual importer,\r\nVAT registration,\r\nbusiness activity,\r\ndocumentation\r\nand applicable tax rules.\r\nThis should be reviewed\r\nbefore using the seller\r\nas part of the import structure.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nIs the warehouse receiving the goods automatically the importer?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nA warehouse,\r\ndistribution center\r\nor fulfillment center\r\nreceiving the cargo\r\nis not automatically\r\nthe customs importer\r\nor VAT-liable entity.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nDoes Amazon FBA act as the importer for an EU shipment?\r\n<\/summary>\r\n\r\n<p>\r\nThe inventory owner\r\nshould establish\r\nan appropriate importer\r\nand tax structure\r\nbefore sending inventory\r\ninto the EU fulfillment network.\r\nA delivery address\r\nshould not be assumed\r\nto create the required\r\nimporter or VAT structure.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nWhat is IOSS?\r\n<\/summary>\r\n\r\n<p>\r\nThe Import One-Stop Shop\r\nis a special VAT simplification\r\nfor qualifying\r\nlow-value B2C distance sales\r\nof imported goods.\r\nIt is not a general substitute\r\nfor normal B2B\r\ncommercial import VAT.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nDoes ICS2 calculate import VAT?\r\n<\/summary>\r\n\r\n<p>\r\nNo.\r\nICS2 deals with\r\nadvance cargo\r\nsafety and security information.\r\nImport VAT is part\r\nof a separate customs\r\nand tax process.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nDoes PPWR change the import VAT rate?\r\n<\/summary>\r\n\r\n<p>\r\nPPWR deals with\r\npackaging and packaging waste.\r\nIt should not be confused\r\nwith the rules\r\nused to calculate\r\nthe import VAT rate.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nCan BRF coordinate EU import VAT and customs clearance?\r\n<\/summary>\r\n\r\n<p>\r\nBRF can coordinate\r\ninternational freight,\r\ncustoms-clearance preparation,\r\nduty and VAT information\r\nwith relevant destination partners\r\nfor supported routes.\r\nFormal VAT registration,\r\ntax filings,\r\nrecovery claims\r\nor legal tax advice\r\nshould be handled\r\nthrough the appropriate\r\nqualified tax professional.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<details>\r\n\r\n<summary>\r\nWhat information should I send BRF for an import VAT and DDP quotation?\r\n<\/summary>\r\n\r\n<p>\r\nProvide origin country,\r\nEU destination,\r\nproduct description,\r\nHS code if available,\r\ncountry of origin,\r\ncommercial value,\r\nIncoterm,\r\npackage quantity,\r\ngross weight,\r\nCBM,\r\nintended importer,\r\nEORI,\r\nVAT information where available\r\nand final delivery postcode.\r\n<\/p>\r\n\r\n<\/details>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n\r\n<!-- =========================================================\r\n22 CTA\r\n========================================================= -->\r\n\r\n<section\r\nclass=\"brf-vat-cta\"\r\nid=\"quote\">\r\n\r\n<div class=\"brf-vat-wrap\">\r\n\r\n<div class=\"brf-vat-cta-grid\">\r\n\r\n\r\n<div>\r\n\r\n\r\n<span\r\nclass=\"brf-vat-kicker\"\r\nstyle=\"color:#e8bd9d;\">\r\nEU IMPORT VAT + DDP REVIEW\r\n<\/span>\r\n\r\n\r\n<h2>\r\nCalculate the Freight, Customs Duty and Import VAT as Separate Layers Before Shipping.\r\n<\/h2>\r\n\r\n\r\n<p>\r\nSend BRF the product,\r\ncommercial value,\r\norigin,\r\nEU destination\r\nand intended importer information.\r\nWe can evaluate\r\nthe logistics structure,\r\ncoordinate EU customs preparation\r\nand identify the VAT information\r\nthat should be confirmed\r\nbefore cargo departure.\r\n<\/p>\r\n\r\n\r\n<div class=\"brf-vat-actions\">\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/contact\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-copper\">\r\nRequest VAT & DDP Review\r\n<\/a>\r\n\r\n\r\n<a\r\nhref=\"https:\/\/brf-logistics.com\/ddp-shipping-to-europe\/\"\r\nclass=\"brf-vat-btn brf-vat-btn-white\">\r\nEurope DDP Hub\r\n<\/a>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"brf-vat-quote\">\r\n\r\n\r\n<h3>\r\nImport VAT Review Information\r\n<\/h3>\r\n\r\n\r\n<div class=\"brf-vat-quote-grid\">\r\n\r\n\r\n<span>\u2713 Origin Country<\/span>\r\n<span>\u2713 EU Destination<\/span>\r\n\r\n<span>\u2713 Product Name<\/span>\r\n<span>\u2713 HS \/ CN Code<\/span>\r\n\r\n<span>\u2713 Country of Origin<\/span>\r\n<span>\u2713 Commercial Value<\/span>\r\n\r\n<span>\u2713 Currency<\/span>\r\n<span>\u2713 Incoterm<\/span>\r\n\r\n<span>\u2713 Freight Cost<\/span>\r\n<span>\u2713 Insurance If Applicable<\/span>\r\n\r\n<span>\u2713 Number of Packages<\/span>\r\n<span>\u2713 Gross Weight<\/span>\r\n\r\n<span>\u2713 Total CBM<\/span>\r\n<span>\u2713 Transport Mode<\/span>\r\n\r\n<span>\u2713 Seller<\/span>\r\n<span>\u2713 Buyer<\/span>\r\n\r\n<span>\u2713 Intended Importer<\/span>\r\n<span>\u2713 EORI<\/span>\r\n\r\n<span>\u2713 VAT Number If Available<\/span>\r\n<span>\u2713 VAT Accounting Setup<\/span>\r\n\r\n<span>\u2713 Final Receiver<\/span>\r\n<span>\u2713 Final Postcode<\/span>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<!-- =========================================================\r\nBREADCRUMB SCHEMA\r\n========================================================= -->\r\n\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"BreadcrumbList\",\r\n  \"itemListElement\": [\r\n    {\r\n      \"@type\": \"ListItem\",\r\n      \"position\": 1,\r\n      \"name\": \"Home\",\r\n      \"item\": \"https:\/\/brf-logistics.com\/\"\r\n  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