GlossaryEN1 min readUpdated: Jun 12, 2026

Use of the import VAT deferral account

An import VAT deferral account is a customs-approved facility that allows eligible importers to defer payment of import VAT rather than settling it immediately upon customs clearance.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.zoll.de/EN/Businesses/Taxes/Import-VAT/Deferral.html

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import VAT deferral account control

The monitoring, auditing, and administrative management of the import VAT deferral account, an account used to defer payment of im…

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Overdrawn Import VAT Deferral Account

Overdrawing an import VAT deferral account means the balance of that account is negative, i.e., more import VAT liabilities have b…

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import VAT deferral account sanction

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

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Import VAT deferment account guarantee

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

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Import VAT deferment account reactivation

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

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LIability for import tax deferral account

Liability related to the import tax deferral account refers to the importer’s legal responsibility for the import VAT that is defe…

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Use of the import VAT deferral account

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Related Terms

import VAT deferral account control

Overdrawn Import VAT Deferral Account

import VAT deferral account sanction

Import VAT deferment account guarantee

Import VAT deferment account reactivation

LIability for import tax deferral account

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