GlossaryEN1 min readUpdated: Jun 18, 2026

Import tax assessment

The primary function of an import tax assessment is to legally establish and demand the duties and taxes owed on imported goods.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhrabgaben/_node.html

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Logistics Concept

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Definition & Explanation

The primary function of an import tax assessment is to legally establish and demand the duties and taxes owed on imported goods. Issued by the customs authority following clearance, the document sets out the amounts due for customs duty, import VAT, and any other applicable charges, along with the calculation basis, legal references, payment deadline, and available remedies such as objection or appeal. Importers and their brokers should review the assessment carefully: errors in tariff classification or customs value can be challenged, but only within the stated appeal window. The import tax assessment is distinct from a payment reminder, which is issued only when an established liability remains unpaid.

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Import tax assessment

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