Overdrawing an import VAT deferral account means the balance of that account is negative, i.e., more import VAT liabilities have been charged or carried forward than credit available.
Source: https://www.zoll.de/DE/Fachthemen/Einfuhrumsatzsteuer/Einfuhrsteueraufschubkonto/Einfuhrsteueraufschubkonto.html
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