GlossaryEN1 min readUpdated: Jun 18, 2026

import tax interest

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Verzinsung/verzinsung_node.html

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Logistics Concept

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Definition & Explanation

A freight forwarder or importer facing a post-audit tax demand will quickly encounter import tax interest: when import duties or VAT are paid late or settled following a retrospective assessment, interest accrues on the outstanding amount. It runs from the original due date until actual receipt of payment, at a rate determined by applicable national or EU rules that varies by jurisdiction and type of procedure. In EU customs law, a distinction is drawn between default interest on late payment and compensatory interest arising from a post-clearance assessment. Practically speaking, importers should settle demands promptly – lodging an appeal does not generally suspend the accrual of interest.

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import tax interest

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