{"@context":"https://schema.org","@type":"DefinedTerm","name":"assessment notice","description":"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 pr","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/assessment-notice","inLanguage":"en","dateModified":"2026-06-18T14:25:39.626760","citation":"https://de.wikipedia.org/wiki/Abgabenbescheid","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/assessment-notice","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"assessment notice · 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. · Quelle: https://de.wikipedia.org/wiki/Abgabenbescheid"}