{"@context":"https://schema.org","@type":"DefinedTerm","name":"import VAT assessment","description":"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 inste","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-vat-assessment","inLanguage":"en","dateModified":"2026-06-26T17:22:46.006857","citation":"https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-vat-assessment","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"import VAT assessment · 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. · Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html"}