Guarantee for an Import VAT Deferral Account
Quelle: https://www.zoll.de/DE/Fachthemen/Steuern/Zoll/Einfuhrsteueraufschubkonto.html
A guarantee (bürgschaft) securing an import VAT deferral account. It is typically provided by a bank or insurance company and guarantees the obligation arising from deferring import VAT. The guarantee allows the importer to postpone the payment of import VAT (and related duties) until a later due date, while providing the customs authorities with security in case of non-payment.
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