# import VAT assessment

*Last updated: 2026-06-26*

> Customs authorities and importers are the principal actors in import VAT assessment: the authority calculates and determines the tax due on imported goods – typically as part of the import customs declaration – and issues a formal assessment notice.

Customs authorities and importers are the principal actors in import VAT assessment: the authority calculates and determines the tax due on imported goods – typically as part of the import customs declaration – and issues a formal assessment notice. The importer settles the amount before or at the time the goods are released to free circulation. Under certain national schemes – within the EU, for instance, postponed accounting arrangements permitted under the VAT Directive – assessment may instead take place within the importer's periodic VAT return, allowing the tax charge and the corresponding input tax deduction to fall in the same period and thereby preserving cash flow. A correct assessment depends on an accurate tax base: customs value, origin, and tariff classification must all be right. Any error becomes the starting point for a post-clearance audit or recovery action by the tax authority.

**Source:** [https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html](https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | import VAT assessment |
| Language | EN |
| Word count | 143 |
| Last updated | 2026-06-26 |
| Source | https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html |

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