deferred import tax settlement
Quelle: https://www.zoll.de/DE/Unternehmen/Warenverkehr/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung.html
A process for handling deferred import taxes in logistics, where due import taxes (e.g., import value-added tax) are postponed and subsequently settled or offset during accounting periods, typically as part of customs or tax relief arrangements.
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