Ezetimibe selectively inhibits the Niemann-Pick C1-Like 1 (NPC1L1) transporter in the small intestine’s brush border membrane, blocking the absorption of cholesterol and related phytosterols from the intestinal lumen. This inhibition decreases the delivery of intestinal cholesterol to the liver, leading to increased clearance of cholesterol from the blood via upregulation of hepatic LDL receptors, thereby reducing plasma LDL cholesterol levels. It does not affect the absorption of fat-soluble vitamins or triglycerides significantly.