Centralised clearance for import and deferred payment authorisations in Germany: practical challenges

This article examines the practical and legal challenges arising from the use of Centralised Clearance for Import in Germany, with a particular focus on the interaction between EU customs law and national VAT rules. It analyses the implications of the German deferred payment regime, the newly introduced Section 21b of the German VAT Act, and the resulting administrative burdens for cross-border economic operators and customs representatives. The article highlights systemic deficits that could undermine the intended objectives of simplification and harmonisation within the EU under CCI.