GlossaryEN1 min readUpdated: Jun 12, 2026

import duties deferral

Import duties deferral allows an importer to postpone payment of customs duties and import VAT until goods are released for free circulation or are held under customs supervision.

Last updated: 12 June 2026Published: 27 January 2026

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

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Import duties deferral allows an importer to postpone payment of customs duties and import VAT until goods are released for free circulation or are held under customs supervision. This procedure is commonly used for goods in customs warehouses, temporary imports, or special regimes, helping manage working capital requirements. The specific conditions and payment deadlines are determined by the customs authority in accordance with national or—in the EU—Union Customs Code regulations. Unlike deferral, duty exemption provides complete or partial relief from the obligations themselves rather than merely postponing payment.

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import duties deferral

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Related Terms

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