GlossaryEN1 min readUpdated: Jun 26, 2026

import duty deferral

Import duty deferral is a temporary postponement of the due date for customs duties, import VAT, and related charges on imported goods.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://www.zoll.de

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Definition & Explanation

Import duty deferral is a temporary postponement of the due date for customs duties, import VAT, and related charges on imported goods. Customs authorities grant it under defined conditions – such as the lodging of a security guarantee or evidence of creditworthiness – giving the importer a buffer between the point of entry and actual payment. It should be distinguished from a payment extension, which prolongs an obligation that has already fallen due: deferral pushes the due date forward before it has been reached at all. In EU customs law, duty deferral is a codified facility subject to specific deadlines and conditions. For companies with high import volumes, the mechanism can meaningfully reduce short-term capital tied up in duty payments.

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import duty deferral

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