GlossaryEN1 min readUpdated: Jun 9, 2026

Deferred Import Duty Programs

A deferred import duty program is a customs procedure permitting authorized importers to postpone payment of import duties beyond the standard point of clearance.

Last updated: 9 June 2026Published: 19 June 2025

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

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A deferred import duty program is a customs procedure permitting authorized importers to postpone payment of import duties beyond the standard point of clearance. The customs debt is recorded at declaration, but payment is suspended, typically secured by a guarantee (e.g. bank bond). This improves cash flow for importers and reduces administrative overhead, particularly for high-volume traders. Individual countries and customs unions (EU, US, others) operate distinct programs with varying eligibility criteria and payment deadlines.

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Deferred Import Duty Programs

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Related Terms

Import Compliance Program

Import Compliance Program

Importer Self-Assessment Program (ISA)

import tax deferral authorization

Use of the import VAT deferral account

Import VAT deferment account suspension

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