GlossaryEN1 min readUpdated: Jun 18, 2026

import tax prescription

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.gesetze-im-internet.de/ao_1977/__169.html

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Logistics Concept

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Definition & Explanation

Unlike a current import tax claim, import tax prescription defines the statutory limitation period after which a customs authority can no longer assess or legally enforce the collection of import duties and VAT. The period typically begins when the customs debt arises; its exact length depends on the applicable national or supranational legislation – in EU customs law, the relevant rules are set out in the Union Customs Code. Prescription protects importers from open-ended back-claims and provides certainty for commercial planning, though it does not relieve businesses of their obligation to retain customs records for the prescribed retention period.

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