import VAT interest
Quelle: https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer_node.html
Import VAT interest is the interest charged on the amount of import value-added tax (import VAT) when it is not paid by the due date to the customs authorities. It accrues to compensate overdue tax liabilities related to imports.
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