GlossaryEN1 min readUpdated: Jun 18, 2026

withdrawal of import tax deferral

A forwarder receives notice from customs: the import tax deferral authorization has been withdrawn with immediate effect, and all outstanding deferred VAT amounts are due at once.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrsteuer/stundung-einfuhrsteuer.html

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Logistics Concept

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Definition & Explanation

A forwarder receives notice from customs: the import tax deferral authorization has been withdrawn with immediate effect, and all outstanding deferred VAT amounts are due at once. Withdrawal of import tax deferral is the formal administrative act by which customs revokes an importer's right to postpone import VAT payments. Typical grounds include breach of deferment conditions such as late tax payments or deficient bookkeeping, as well as insolvency or suspected misuse of the privilege. The resulting instant liability can place severe strain on a company's cash flow. Preventing withdrawal requires continuous compliance monitoring and prompt correction of any shortfall in the authorization requirements.

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withdrawal of import tax deferral

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