GlossaryEN1 min readUpdated: Jun 18, 2026

customs duty prescription

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Zollrecht/Verjaehrung/verjaehrung-node.html

Category

Logistics Concept

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1 min

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151

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Definition & Explanation

Customs duty prescription enters the picture when an importer receives a duty demand years after clearance: it is the statutory limitation period after which customs authorities can no longer legally enforce claims for duties, taxes, or penalties. Once the prescription period expires, the customs debt is extinguished and any further demand is time-barred. Limitation periods differ between jurisdictions and depend on the nature of the debt – in many European legal systems, the standard period for duties runs to three years, though cases involving fraud or misrepresentation typically attract longer terms. For importers, prescription sets an outer boundary on their exposure to post-clearance assessments, but it also requires keeping all relevant customs records intact until the limitation period has definitively elapsed. Note that prescription of the authority's right to collect duties is distinct from – and often runs on a different timeline than – the importer's right to claim a refund.