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