import VAT deferral
Quelle: https://www.gov.uk/guidance/postponed-import-vat-accounting-piva
Import VAT deferral is a mechanism whereby the payment of import VAT is not due at the time of customs clearance but is postponed to a later date, typically charged through the VAT return. This improves cash flow for the importer and is often available to VAT-registered businesses under specific regimes or authorizations.
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