Import VAT assessment
Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html
The process by which import VAT is assessed and charged on goods brought into a country, typically by the customs authorities or through self-assessment as part of the import VAT (Einfuhrumsatzsteuer).
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