{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import VAT deferral","description":"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","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-deferral","inLanguage":"en","dateModified":"2026-06-26T17:08:34.146575","citation":"https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-vat-deferral","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import VAT deferral · At the moment of customs clearance, import VAT is ordinarily due immediately upon lodging the declaration. · Quelle: https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung_node.html"}