GlossaryEN1 min readUpdated: Jun 18, 2026

Tax deferral account block

A tax deferral account block is a suspension placed on a customs deferment account that prevents any new import duties or VAT from being charged to it.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Steueraufschub/steueraufschub_node.html

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Logistics Concept

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Definition & Explanation

A tax deferral account block is a suspension placed on a customs deferment account that prevents any new import duties or VAT from being charged to it. Typical triggers include overdue payments, breach of the approved credit limit, accounting discrepancies, or an ongoing customs audit. While the block is active, shipments that would normally be cleared on account must instead be settled immediately or covered by an alternative guarantee. Existing deferred amounts continue to fall due on their original payment dates and are not accelerated by the block itself. Once the underlying issue is resolved and customs confirms the lift, normal account usage resumes.

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Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

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Tax deferral account block

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