GlossaryEN1 min readUpdated: Jun 12, 2026

Import VAT deferment account guarantee

In an import VAT deferment arrangement, a guarantee is posted as security with customs authorities to cover the default risk of the deferred VAT obligation.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Einfuhr/Einfuhrumsatzsteuer/Einfuhrsteueraufschubkonto/Einfuhrsteueraufschubkonto.html

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Import VAT deferment account guarantee

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Related Terms

import VAT deferral account control

tax deferral account statement

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import VAT deferral account sanction

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