Section 5: Taxation

§ 21 Special regulations regarding import VAT

(1) Import VAT is an excise duty within the meaning of the Fiscal Code.

(2) As relates to import VAT, the customs regulations shall apply accordingly; exceptions to this are regulations regarding outward processing.

(2a) Customs clearance sites located abroad, where German customs officers are authorised to carry out official acts, are deemed to be located in Germany in this respect. The same shall apply to their connecting routes to Germany, if goods to be imported are transported using them.

(3) The payment of import VAT may be deferred without the need to post a security, provided that the VAT to be paid is fully deductible as input tax according to § 15 paragraph 1 sentence 1 number 2.

(3a) The import VAT for which a payment deferment has been granted in accordance with Article 110 lit. b or c of the supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code shall, in deviation from the customs regulations, be due on the 26th of the second month following the respective calendar month.

(4) If a customs debt or an excise duty arises on the imported goods subsequent to the date on which the import VAT arises or if an excise duty becomes unconditionally due on the imported goods subsequent to this date, an additional import VAT amount shall arise at the same time. This shall also apply if the goods have been treated or processed after the date referred to in sentence 1. The taxable amount shall be the resulting customs liability or the resulting excise duty or the unconditionally owed excise duty. The taxable person shall be the person who is liable for the customs duty or excise duty. Sentences 1 to 4 shall not apply if the person, who is liable for the customs duty or excise duty, is entitled to deduct the input VAT in respect of the imported goods according to § 15 paragraph 1 sentence 1 number 2.

(5) Paragraphs 2 to 4 shall apply accordingly to goods that are not goods within the meaning of the Customs Law and for which there are no applicable customs regulations.