GlossaryEN1 min readUpdated: Jan 28, 2026

LIability for import tax deferral account

Liability related to the import tax deferral account refers to the importer’s legal responsibility for the import VAT that is deferred under an deferral procedure.

Last updated: 28 January 2026Published: 27 January 2026

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

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import VAT deferral account control

The monitoring, auditing, and administrative management of the import VAT deferral account, an account used to defer payment of im…

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Overdrawn Import VAT Deferral Account

Overdrawing an import VAT deferral account means the balance of that account is negative, i.e., more import VAT liabilities have b…

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import VAT deferral account sanction

A sanction related to the import VAT deferral account; an administrative penalty or measure imposed for misuse, non-compliance or …

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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…

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Import Account Management

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

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Import VAT deferment account reactivation

Reactivation of an import VAT deferment account is the process of reactivating a previously deactivated deferment account to allow…

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LIability for import tax deferral account

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Related Terms

import VAT deferral account control

Overdrawn Import VAT Deferral Account

import VAT deferral account sanction

Import VAT deferment account guarantee

Import Account Management

Import VAT deferment account reactivation

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