{"@context":"https://schema.org","@type":"DefinedTerm","name":"import VAT relief / import VAT waiver","description":"Import VAT relief enters the picture at customs clearance or shortly after: the tax authority formally waives the VAT liability on imported goods, in whole or in part, before the importer is required to pay. Common grounds include imports by charitable or public benefit organizations, goods destined for humanitarian, educational or scientific use, correction of administrative assessment errors, and statutory exemptions defined in national law. The essential distinction from an import VAT refund ","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-relief-import-vat-waiver","inLanguage":"en","dateModified":"2026-06-26T17:24:19.309520","citation":"https://de.wikipedia.org/wiki/Einfuhrumsatzsteuer","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-vat-relief-import-vat-waiver","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"import VAT relief / import VAT waiver · Import VAT relief enters the picture at customs clearance or shortly after: the tax authority formally waives the VAT liability on imported goods, in whole or in part, before the importer is required to pay. · Quelle: https://de.wikipedia.org/wiki/Einfuhrumsatzsteuer"}