# Import VAT deferral

*Last updated: 2026-06-26*

> At the moment of customs clearance, import VAT is ordinarily due immediately upon lodging the declaration.

At the moment of customs clearance, import VAT is ordinarily due immediately upon lodging the declaration. Import VAT deferral changes this: authorised importers may postpone payment and settle the amount through their regular periodic VAT return instead. Prior authorisation from the relevant customs or tax authority is mandatory – without it, the tax falls due at the border as normal. The practical gain is a genuine improvement in working capital, since often significant sums are not tied up at the point of import. Eligibility is typically linked to demonstrated creditworthiness and a clean compliance record. Deferral should not be confused with a customs suspension regime: it affects only when the tax is paid, not whether a liability exists.

**Source:** [https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung_node.html](https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung_node.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | Import VAT deferral |
| Language | EN |
| Word count | 118 |
| Last updated | 2026-06-26 |
| Source | https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung_node.html |

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