EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.

Sri Lanka has enacted VAT amendments affecting digital services supplied by non-residents and raising the VAT rate on financial services.

Botswana: The Botswana Unified Revenue Service issued a public notice on 9 July revising the list of foodstuffs eligible for zero-rated VAT under the VAT Act 2026, effective 1 July. The updated list includes specific grains, flours, and cooking oil, provided they are supplied in their natural state and not mixed with other products.

India's Delhi government has reduced the VAT on aviation turbine fuel from 25% to 7%. The concessional rate will apply for six months, starting from 19 April 2026.

The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.

India: The Gauhati High Court has ruled that Hawkins Cookers Ltd. must pay an additional 8.5% VAT on the original sale price of pressure cookers, confirming the 12.5% rate applied before 2010. The court rejected the company's attempt to compute the differential tax on a reduced sale price after excluding previously collected 4% VAT.