进口增值税，是指进口环节征缴的增值税，属于流转税的一种。不同于一般增值税对在生产、批发、零售等环节的增值额为征税对象，进口增值税是专门对进口环节的增值额进行征税的一种增值税。
根据新的政策，在网上购买的零售商品不再属于个人邮政物品，而属于进口物品，将会加上关税、进口增值税和消费税。
According to the new rules, retail goods purchased online will no longer be treated as personal postal articles but as imported goods, which carry tariffs, import VAT and consumption tax.
如果一个人要在丹麦买车，他必须按该车的进口价支付25%的增值税，然后加上最高180%的注册税。
When buying a car in Denmark one has to pay 25% VAT to the import price of the vehicle and then a 180% registration tax on top.
十二月的通胀率升至3.7%。进口商品的进一步涨价以及本月增值税的上升可能把春季前的通胀率推向4%。
Further increases in the cost of imported commodities and this month's rise in value-added tax (VAT) are likely to push the rate above 4% by spring.
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