Since 2026 the procedure for crediting import VAT has changed. VAT is no longer paid as a separate payment but is included in the single tax account. This shortens clearance time but requires precise cash-flow planning.

Key changes:

  • Single tax account: VAT, duty and excise are credited in order of priority.
  • New preferential duty rates for raw materials for production use — a reduction of 2–5%.
  • Tighter control over "transit" schemes: customs tracks goods that have not reached the end consumer.

What to do: Check how your single account is set up. Keep a cash reserve 10–15% above the nominal rate in case of a value adjustment.