Import VAT (EUSt) is a consumption tax and import duty as defined in customs legislation - in Germany this is the VAT Act (§ 21 UStG). It is levied on the import of goods from third countries into the respective country and managed by the customs authorities of the respective nation states. This taxation of imports prevents imported goods from reaching the final consumer free of VAT. The tax rate corresponds to the VAT rates of the individual nation states and is charged on the basis of the customs value of the goods.
Source: Zoll online, edited (only available in German)