A tax deferral account statement records all transactions, outstanding amounts, and the current balance of an account used to hold customs duties or import VAT in abeyance.
Source: https://www.zoll.de/DE/Privatpersonen/Verbrauchersteuer/Steuerverfahren/Einfuhrumsatzsteuer/Steueraufschubkonto/steueraufschubkonto_node.html
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