# Import Duty Suspension Programs

*Last updated: 2026-06-24*

> Customs authorities and trade ministries design import duty suspension programs to relieve businesses of standard duty obligations on specific goods, provided clearly defined conditions are met.

Customs authorities and trade ministries design import duty suspension programs to relieve businesses of standard duty obligations on specific goods, provided clearly defined conditions are met. Suspension typically applies to goods destined for further processing, customs-controlled storage, or subsequent re-export—in the EU, for instance through the inward processing procedure or targeted suspensions for raw materials not produced domestically in sufficient quantities. Businesses benefit from lower procurement costs and improved cash flow. They must, however, maintain complete records proving compliant use; non-compliance—such as selling suspended goods on the domestic market instead of processing and re-exporting them—triggers back-payment of duties plus interest and penalties. Unlike duty drawback schemes, suspension programs prevent the duty liability from arising in the first place rather than recovering it after payment.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en](https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Import Duty Suspension Programs |
| Language | EN |
| Word count | 124 |
| Last updated | 2026-06-24 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en |

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