GlossaryEN1 min readUpdated: Jun 18, 2026

additional customs duty demand

A customs duty demand is a formal post-clearance request by the customs authority for payment of duties that were assessed too low – or not collected at all – at the time of original entry.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de

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Logistics Concept

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Definition & Explanation

A customs duty demand is a formal post-clearance request by the customs authority for payment of duties that were assessed too low – or not collected at all – at the time of original entry. It arises when a post-clearance audit, a re-examination of the declaration, or new information reveals an error in tariff classification, an undervalued customs value, or an incomplete submission. The demand can arrive months or even years after importation and typically includes the unpaid duty, interest on the outstanding amount, and – where negligence or fraud is found – additional penalties. For importers, this underscores the importance of accurate classifications and retaining all supporting documentation well beyond the clearance date. Not to be confused with a duty drawback, which represents a refund rather than an additional charge.