GlossaryEN1 min readUpdated: Jun 23, 2026

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.

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Last updated: 23 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/payment-customs-debts_en

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Logistics Concept

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Definition & Explanation

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 major trading nations each operate their own variant, with differing eligibility criteria, deferral periods, and guarantee thresholds. Unlike inward processing relief or duty suspension regimes, where liability may be extinguished, the obligation here remains fully intact – only its due date is pushed back.

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Deferred Import Duty Programs

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Related Terms

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