{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import tax assessment","description":"Import tax assessment is the formal process by which customs authorities determine and fix the import duties and taxes owed on a shipment – typically customs duties and import VAT. It begins once the customs declaration has been submitted: officials verify the declared goods, confirm the correct tariff classification, and apply the applicable rates to the customs value. The resulting assessment notice is a binding administrative decision that triggers the payment obligation and must be settled b","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-tax-assessment","inLanguage":"en","dateModified":"2026-06-18T23:05:09.742242","citation":"https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-tax-assessment","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import tax assessment · Import tax assessment is the formal process by which customs authorities determine and fix the import duties and taxes owed on a shipment – typically customs duties and import VAT. · Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en"}