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.

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Last updated: 19 June 2026Published: 27 January 2026

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

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Logistics Concept

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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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import duties deferral

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