{"@context":"https://schema.org","@type":"DefinedTerm","name":"Deferred Import Duty Programs","description":"An importer takes delivery of goods before customs duties are paid – that is the core function of a deferred import duty program. Customs authorities permit approved importers to settle duties on a defined future date, supported by a bank guarantee or equivalent financial security. The cash flow advantage is most tangible for high-frequency importers: rather than paying duty shipment by shipment, multiple liabilities can be consolidated into periodic lump-sum payments. The EU, the UK, and most m","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/deferred-import-duty-programs","inLanguage":"en","dateModified":"2026-06-23T19:41:47.381146","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures/payment-customs-debts_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/deferred-import-duty-programs","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Deferred Import Duty Programs · An importer takes delivery of goods before customs duties are paid – that is the core function of a deferred import duty program. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/payment-customs-debts_en"}