GlossaryEN1 min readUpdated: Jun 18, 2026
Customs payment process
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.
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Source: https://www.gov.uk/guidance/customs-import-duties-and-tax
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Definition & Explanation
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.
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