Starting December 1, 2020, import VAT for which a deferral of payment has been granted under Article 110(b) or (c) of the Union Customs Code becomes dueon the 26th day of the second calendar month following the month of the import.
As an example, the due date for imports in the December deferral period will be postponed uniformly from 16 January 2021 to 26 February 2021, and the due dates for subsequent deferral periods will be postponed accordingly
Source KPMG
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