Applying for a deferment of payment

For special reasons, a company can submit a written application for a deferment of payment of import VAT, customs duty and excise duty in situations in which Customs collects customs duties and taxes in connection with a customs clearance. Apply for a payment deferment by sending a written application to Customs.

Grounds for deferment of payment of excise duty are exceptional conditions independent of the applicant, fundamental decrease in solvency or other special reasons.

For a justified reason, a payment deferment can also be granted for VAT and customs duties. It is also possible to grant a limited payment deferment for customs duties. Usually, a prerequisite for the deferment is that the customs share is paid on the original due date of the debt or shortly after.

Customs can also grant a payment deferment for fairway dues if, considering the circumstances, the levying of fairway dues would be obviously unreasonable, or if there are other specific reasons for granting a deferment.

When a deferment of payment is granted, the tax debt is paid according to a payment plan. If you are granted deferment of payment, interest is levied for the deferment period.