GlossaryEN1 min readUpdated: Jun 26, 2026

import duties prescription

A freight forwarder forwards a customs demand letter to a client years after the original shipment – but is the claim still legally valid?

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Abgaben/Verjaehrung/verjaehrung_node.html

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Definition & Explanation

A freight forwarder forwards a customs demand letter to a client years after the original shipment – but is the claim still legally valid? That question is answered by import duties prescription: the statutory limitation period after which customs authorities lose the right to collect duties, taxes, or charges on imported goods because the legal claim expires. For importers, prescription provides protection against open-ended liability and creates certainty for financial planning. The period typically runs from the date of original clearance and varies by jurisdiction, type of duty, and whether fraudulent conduct is alleged – the latter often triggers a significantly extended limitation period under national law. Prescription must not be confused with the payment deadline for an already-assessed duty; the two operate independently.

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import duties prescription

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Related Terms

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