# Customs payment process

*Last updated: 2026-06-18*

> The customs payment process begins when goods are declared for release into free circulation: the customs authority determines the duties owed based on customs value, tariff classification, and origin, then issues a formal payment demand.

The customs payment process begins when goods are declared for release into free circulation: the customs authority determines the duties owed based on customs value, tariff classification, and origin, then issues a formal payment demand. Goods are held until payment is received or an approved security has been lodged. Most regular importers use a duty deferment account, which consolidates all charges over a period and settles them on a fixed date, easing cash flow management. For imports from third countries, completing this process correctly is a prerequisite for customs clearance; intra-EU trade is generally exempt.

**Source:** [https://www.gov.uk/guidance/customs-import-duties-and-tax](https://www.gov.uk/guidance/customs-import-duties-and-tax)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs payment process |
| Language | EN |
| Word count | 95 |
| Last updated | 2026-06-18 |
| Source | https://www.gov.uk/guidance/customs-import-duties-and-tax |

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