{"@context":"https://schema.org","@type":"DefinedTerm","name":"Self-Assessment Customs","description":"An importer files the customs declaration, self-calculates duties, import VAT, and other charges, and pays them immediately – without waiting for an official assessment notice. That is the essence of self-assessment customs. Authorities enter the picture afterwards: post-clearance audits and risk-based spot checks verify that the self-calculated amounts are correct. The procedure cuts border release times significantly by removing the bottleneck of upfront official review. It is typically availa","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/self-assessment-customs","inLanguage":"en","dateModified":"2026-06-26T17:05:32.367553","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures/imports/self-assessment_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/self-assessment-customs","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Self-Assessment Customs · An importer files the customs declaration, self-calculates duties, import VAT, and other charges, and pays them immediately – without waiting for an official assessment notice. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/imports/self-assessment_en"}