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12.1. VAT on the Supply of Goods by Non-Residents

Goods that are subject to VAT when acquired locally will also be subject to import VAT when imported into the country.

Goods are subject to import VAT at the time the goods are entered for home consumption in accordance with the Customs Management Act. Payment of import VAT on goods is collected by the Comptroller of Customs, together with any customs duty due. In certain circumstances, the importer may apply to defer payment of import VAT until the VAT return for the period in which the import VAT was incurred is filed.


The value of goods imported on which the VAT is calculated is the total of the:

  • Customs value of the goods for the purposes of customs duty under the Customs Management Act;
  • Amount of any customs duty, excise tax, environmental levy or surcharge, or any other fiscal charge or tax (other than VAT) payable on the importation of goods; and
  • Amount of any customs service charge payable on the importation of the goods.

The Import VAT paid can be recovered as input tax on the VAT return of the acquirer provided it relates to a taxable supply.