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I have a product csv file which I would like import into Magento 2. It contains all the required product data including the VAT rate for each product. This is represented as a percentage which can take one of three possible values: 0, 5 or 20.

What needs to be done to allow this value to be applied to each respective product?

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You need to create such a tax class.

And you need to map with the product.

There is nice tutorial to explain how to create tax class into magento2 https://www.mageplaza.com/kb/how-to-setup-tax-rules-magento-2.html

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