GlossaryEN1 min readUpdated: Jun 18, 2026

Liability for import VAT deferral account

The liability arising from an import VAT deferral account makes the importer directly and personally responsible for all VAT obligations deferred under the scheme.

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Last updated: 18 June 2026Published: 27 January 2026

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

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Logistics Concept

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Definition & Explanation

The liability arising from an import VAT deferral account makes the importer directly and personally responsible for all VAT obligations deferred under the scheme. By choosing to defer rather than pay at the point of importation, the account holder accepts full legal accountability for timely settlement, accurate reporting, and any required security provision. This liability persists throughout the deferral period and is extinguished only upon final payment. Failures to comply—late payment, incomplete declarations, or insufficient security—can result in interest charges, penalties, or withdrawal of deferment privileges. Unlike a bank guarantee or surety, which are external security instruments, the liability itself is non-transferable and rests with the importer.

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Liability for import VAT deferral account

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Related Terms

ZAZ account (centralised settlement procedure of the customs administration)

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import VAT deferral account sanction

Overdrawn Import VAT Deferral Account

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