GlossaryEN1 min readUpdated: Jun 18, 2026
Import tax assessment notice
An import tax assessment notice is the formal, legally binding document issued by customs authorities to notify an importer or their representative of the exact duties and taxes payable on a shipment – typically customs duties and import VAT.
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An import tax assessment notice is the formal, legally binding document issued by customs authorities to notify an importer or their representative of the exact duties and taxes payable on a shipment – typically customs duties and import VAT. It sets out the basis for calculation, including the customs value, tariff code, and rate applied, and specifies the payment deadline. The notice constitutes the legal instrument for enforcing collection; goods are generally held until payment is confirmed. Importers who dispute the amount have the right to lodge a formal appeal within the prescribed time limit.
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