import VAT relief / import VAT waiver
Quelle: https://de.wikipedia.org/wiki/Einfuhrumsatzsteuer
A formal decision by tax authorities to waive or refund the import value-added tax (import VAT) on goods imported into the country, in full or in part, typically under relief provisions or exemptions, and may apply in cases of errors, special circumstances, or specific eligible utilizations to reduce import costs.
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