GlossaryEN1 min readUpdated: Jun 18, 2026

import tax deferral refund

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Zoll- undEinfuhrabgaben/Einfuhrsteuerstundung/Einfuhrsteuerstundung_node.html

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Definition & Explanation

Importers and freight forwarders claim an import tax deferral refund when deferred import duties are to be returned because the underlying customs procedure has been properly concluded or the conditions for deferment have ceased to exist. Typical situations include the completion of an inward processing procedure or the full re-export of temporarily imported goods. The refund claim must be lodged with the competent customs authority or tax office within the applicable deadline and supported by complete documentation. This refund is distinct from an import tax deferral demand, which creates a payment obligation running in the opposite direction—from importer to authority.

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import tax deferral refund

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Related Terms

import duties refund

import VAT refund

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