GlossaryEN1 min readUpdated: Jun 26, 2026

Import VAT deferral

At the moment of customs clearance, import VAT is ordinarily due immediately upon lodging the declaration.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung_node.html

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Logistics Concept

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Definition & Explanation

At the moment of customs clearance, import VAT is ordinarily due immediately upon lodging the declaration. Import VAT deferral changes this: authorised importers may postpone payment and settle the amount through their regular periodic VAT return instead. Prior authorisation from the relevant customs or tax authority is mandatory – without it, the tax falls due at the border as normal. The practical gain is a genuine improvement in working capital, since often significant sums are not tied up at the point of import. Eligibility is typically linked to demonstrated creditworthiness and a clean compliance record. Deferral should not be confused with a customs suspension regime: it affects only when the tax is paid, not whether a liability exists.

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Import VAT deferral

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Related Terms

e-dec Import Deactivation

Automated Import Notification

Passar 2.0 import

Import Administration

Import Certificate

Import Restrictions

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