LIability for import tax deferral account

The monitoring, auditing, and administrative management of the import VAT deferral account, an account used to defer payment of import value-added tax...

Overdrawing an import VAT deferral account means the balance of that account is negative, i.e., more import VAT liabilities have been charged or carri...

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

A guarantee for an import VAT deferment account is a security provided to the customs authorities to cover the risk of non-payment of import VAT when ...

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

A guarantee (bürgschaft) securing an import VAT deferral account. It is typically provided by a bank or insurance company and guarantees the obligatio...