# assessment notice

*Last updated: 2026-06-18*

> Customs and tax authorities issue an assessment notice to formally establish a specific financial liability – such as customs duty, import VAT, or excise tax – and communicate it in writing to the party responsible for payment.

Customs and tax authorities issue an assessment notice to formally establish a specific financial liability – such as customs duty, import VAT, or excise tax – and communicate it in writing to the party responsible for payment. The document sets out the basis of assessment, the amount due, the payment deadline, and information on appeal rights. In cross-border trade, it creates the binding payment obligation for the importer or their customs representative. An assessment notice differs from a preliminary estimate in that it is legally enforceable; appeals must be lodged within the period specified by the issuing authority.

**Source:** [https://de.wikipedia.org/wiki/Abgabenbescheid](https://de.wikipedia.org/wiki/Abgabenbescheid)

## Quick Facts

| Property | Value |
|---|---|
| Term | assessment notice |
| Language | EN |
| Word count | 98 |
| Last updated | 2026-06-18 |
| Source | https://de.wikipedia.org/wiki/Abgabenbescheid |

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