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Responsible for the service Finnish Customs

Applying for a deferment of payment

  • Service
  • Nationwide
  • Public service

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.

Do the following

Apply for a payment deferment by sending a written application to Customs. Send the application to Customs registry office. Visit Customs website for application instructions and the registry office’s contact details.

To whom and on what terms

The service is free of charge.

Basic information

The service is provided byFinnish Customs
Responsible for the serviceFinnish Customs
Area Whole Finland
Available languagesFinnish, Swedish
Text edited by: Finnish Customs
Updated: 21/12/2021