What criteria are used to determine whether a good is subject to import VAT?

The criteria used to determine whether a good is subject to import VAT indeed includes factors such as the value of the goods, place of supply rules, and the origin of the goods.

The value of the goods is crucial because import VAT is typically calculated based on the total value of the goods being imported, which then informs the amount of tax that must be paid upon importation. Additionally, the place of supply rules help identify where the VAT obligations lie — these rules determine the jurisdiction in which the goods are considered to be supplied for tax purposes and thus dictate whether VAT should be charged or not. The origin of the goods can also play a significant role, as certain trade agreements or tariff arrangements may influence import VAT rates or exemptions depending on the goods' country of origin.

In contrast, the other choices focus on aspects that do not significantly affect import VAT. For example, the weight of the goods and mode of transport may influence shipping costs or arrangements but do not determine tax obligations. Similarly, the manufacturer's location and currency conversion rates, as well as the brand of the goods and seller reputation, are irrelevant to the VAT determination process. Import VAT hinges more on tangible attributes like value, place of supply, and origin rather than subjective qualities or unrelated factors.