Country of origin. In other words firms can now buy, sell, and invest in any member state without having to go through checks or formalities when crossing intra-EU borders. Citizens may obtain goods for their own use in any EU member state and take them across borders without being subject to controls or liable for tax. For importers from non-EU nations, the VAT should be applied on the cost, insurance, and freight (CIF) value plus the duty charged on the particular good. Thus CIF duty (CIF duty rate) VAT total cost to importers.
Preferential rule