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Guarantee for import VAT deferral account | Freight-Academy™

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GlossaryEN1 min readUpdated: Jun 18, 2026

Guarantee for import VAT deferral account

Freight forwarders and importers obtain a guarantee bond—typically issued by a bank or insurance company—to secure an import VAT deferral account, enabling postponement of import VAT and customs duties otherwise due at entry.

Quick Answer

Freight forwarders and importers obtain a guarantee bond—typically issued by a bank or insurance company—to secure an import VAT deferral account, enabling postponement of import VAT and customs…

The guarantor undertakes, in favour of customs, to meet the importer's obligations should the importer fail to pay.

In a strict legal sense, a surety bond differs from an on-demand bank guarantee: under a surety arrangement, the creditor must generally first exhaust remedies against the principal debtor before…

Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Zoll/Einfuhrsteueraufschubkonto.html

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Guarantee for import VAT deferral account

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Definition & Explanation

Freight forwarders and importers obtain a guarantee bond—typically issued by a bank or insurance company—to secure an import VAT deferral account, enabling postponement of import VAT and customs duties otherwise due at entry. The guarantor undertakes, in favour of customs, to meet the importer's obligations should the importer fail to pay. In a strict legal sense, a surety bond differs from an on-demand bank guarantee: under a surety arrangement, the creditor must generally first exhaust remedies against the principal debtor before calling on the guarantor. In customs practice, however, the two terms are often used interchangeably, and the precise liability conditions are governed by the individual security agreement.

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Recommended format: Source: Freight Academy – Guarantee for import VAT deferral account (https://www.freight-academy.com/en/glossary/guarantee-for-import-vat-deferral-account), accessed 2026-09-28
APA style: Freight Academy Editorial Team. (2026). Guarantee for import VAT deferral account. Freight Academy. https://www.freight-academy.com/en/glossary/guarantee-for-import-vat-deferral-account
BibTeX: @misc{guaranteeforimport2026, title = {Guarantee for import VAT deferral account}, author = {{Freight Academy Editorial Team}}, year = {2026}, url = {https://www.freight-academy.com/en/glossary/guarantee-for-import-vat-deferral-account}, note = {Freight Academy, accessed 2026-09-28} }

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