statutory basis for import tax exemption
Quelle: https://www.gesetze-im-internet.de/ustg_1980/
A statutory basis for import tax exemption is a legal circumstance under which import duties or import taxes are not charged when goods enter customs territory. It specifies the conditions in tax law under which import taxes (such as import VAT) or other charges are not imposed or are exempt.
Related Terms
You might also be interested in these terms
⚡ Current 2026
Passar Hub: Everything on the new Swiss customs system
Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.
Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027
⚖️ ICC Incoterms 2020
Incoterms 2020 Simulator: Who bears costs & risk?
Analyze all 11 Incoterms 2020: cost matrix, risk timeline, insurance gap detector and customs responsibility – free, no login required.