GlossaryEN1 min readUpdated: Jan 28, 2026

Import VAT deferment account guarantee

A guarantee for an import VAT deferment account is a security provided to the customs authorities to cover the risk of non-payment of import VAT when using a deferment account.

Last updated: 28 January 2026Published: 27 January 2026

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

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A VAT deferment account is an account held with the customs authority that allows a business to defer payment of import VAT until …

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import VAT deferral account sanction

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Import Account Management distinguishes account stewardship from mere documentation handling: it covers recurring servicing of an …

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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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Overdrawn Import VAT Deferral Account

import VAT deferral account sanction

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