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import duties deferral | Freight-Academy™

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GlossaryEN1 min readUpdated: Jun 19, 2026

import duties deferral

Import duties deferral gives an importer the right to delay payment of customs duties and import VAT beyond the normal due date, settling the obligation at an agreed later point.

Quick Answer

Import duties deferral gives an importer the right to delay payment of customs duties and import VAT beyond the normal due date, settling the obligation at an agreed later point.

It is most commonly applied to goods held under customs supervision—in customs warehouses, under temporary admission, or within special procedures—and directly improves working capital management.

Eligibility criteria and payment deadlines are set by the competent customs authority within the applicable legal framework; in the EU, the Union Customs Code governs the conditions.

Last updated: 19 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Import/Einfuhrabgabenstundung/Einfuhrabgabenstundung_node.html

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import duties deferral

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Definition & Explanation

Import duties deferral gives an importer the right to delay payment of customs duties and import VAT beyond the normal due date, settling the obligation at an agreed later point. It is most commonly applied to goods held under customs supervision—in customs warehouses, under temporary admission, or within special procedures—and directly improves working capital management. Eligibility criteria and payment deadlines are set by the competent customs authority within the applicable legal framework; in the EU, the Union Customs Code governs the conditions. The key distinction from duty relief or exemption is that deferral only postpones the payment obligation, it does not reduce or cancel it.

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Recommended format: Source: Freight Academy – import duties deferral (https://www.freight-academy.com/en/glossary/import-duties-deferral), accessed 2026-09-14
APA style: Freight Academy Editorial Team. (2026). import duties deferral. Freight Academy. https://www.freight-academy.com/en/glossary/import-duties-deferral
BibTeX: @misc{importdutiesdeferral2026, title = {import duties deferral}, author = {{Freight Academy Editorial Team}}, year = {2026}, url = {https://www.freight-academy.com/en/glossary/import-duties-deferral}, note = {Freight Academy, accessed 2026-09-14} }

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