GlossaryEN1 min readUpdated: Jun 18, 2026

import tax demand

Customs and tax authorities issue an import tax demand when a post-import review reveals that duties – customs duties and/or import VAT – were not paid or were underpaid on imported goods.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de

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Definition & Explanation

Customs and tax authorities issue an import tax demand when a post-import review reveals that duties – customs duties and/or import VAT – were not paid or were underpaid on imported goods. Common triggers include incorrect tariff classification, an understated customs value, missed anti-dumping duties, or findings from a post-clearance audit. The demand is a formal, legally binding payment notice with a fixed deadline; failure to pay on time typically results in interest charges and enforcement action. Importers and their customs brokers should scrutinise any demand carefully, as the window for lodging an appeal can be short.

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import tax demand

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