GlossaryEN1 min readUpdated: Jun 18, 2026

prescription of charges

The prescription of charges marks the point at which a customs or tax authority loses its legal right to collect outstanding duties, taxes, or fees.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.jurion.de/lexikon/abgabenverjaehrung/

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The prescription of charges marks the point at which a customs or tax authority loses its legal right to collect outstanding duties, taxes, or fees. Once the applicable statutory period expires, enforcement action is no longer permissible and the debt is extinguished by operation of law. Prescription periods differ across jurisdictions and charge types; customs debt rules are often separate from general tax law and may carry shorter or longer time limits. Certain events – such as audits, formal notices of debt, or criminal proceedings – can interrupt or suspend the period, effectively resetting the clock. For traders and freight forwarders, knowing the relevant prescription period is key to understanding document retention obligations and the duration of back-duty exposure.

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