GlossaryEN1 min readUpdated: Jun 18, 2026

import tax waiver

An import tax waiver comes into play when a customs authority forgoes collecting import duties that have been assessed but not yet paid – or cancels them retroactively.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Home/Aufgaben/Steuern/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer_node.html

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Logistics Concept

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Definition & Explanation

An import tax waiver comes into play when a customs authority forgoes collecting import duties that have been assessed but not yet paid – or cancels them retroactively. Typical grounds include reclassification of goods as duty-free, damage in transit affecting the customs value, applicable free trade agreements or customs unions, administrative errors in the original assessment, or the use of special procedures such as inward processing or transit. A waiver is distinct from a refund: the waiver prevents the liability from crystallising or cancels it before payment, whereas a refund returns amounts already settled. Applications must be substantiated in writing, submitted within prescribed deadlines, and are frequently contested in customs appeal proceedings.

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import tax waiver

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Related Terms

import VAT relief / import VAT waiver

Waiver of charges

customs debt

tax penalty mitigation

customs duty exemption

e-dec Import Deactivation

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