import tax deferral authorization

Quelle: https://www.zoll.de

An authorization by customs enabling the postponement of payment of import tax (typically import VAT) to a later date, aimed at facilitating the cross-border flow of goods.

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Import

In logistics, import refers to the transportation and formal entry of goods into a country from abroad, including customs clearance, handling, and sto...

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Authorization

Authorization is an official permission required in various areas of logistics and transport to allow the execution of certain activities, such as the...

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Import

Import refers to the process of bringing goods or services into a country from abroad for sale or use, subject to applicable customs, trade and transp...

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import tax

Tax levied on goods imported into a country, typically comprising customs duties and, where applicable, import value-added tax; collected by customs a...

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tax deferral

A postponement of tax payment (for example VAT or customs duties) on goods until a specified time or event occurs.

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Import tax deferral audit

A customs control conducted to verify compliance with the conditions and proper execution of the deferral of import VAT, i.e., postponing the payment ...

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