Customs Advisory
We help you decide whether a duty deferment account is worth it, set it up with the right guarantee structure, and operate it cleanly day to day.
In context
What it is
A duty deferment account (Aufschubkonto) is the EU customs mechanism that lets you settle import duties, import VAT and excise in one consolidated monthly posting instead of paying per declaration. It is granted under the Union Customs Code, secured by a comprehensive customs guarantee, and is one of the most direct levers a regular importer has on cash flow, clearance speed and supplier reliability.
Where it applies
It applies to any company that imports regularly into the EU and currently pays duty shipment by shipment, as well as to teams that already operate a deferment account but are not sure their reference amount, guarantee level and posting routine still match the real import volume. It is also the missing piece for companies preparing AEO-related simplifications, customs warehouses or special procedures, where deferment is usually expected.
How we work on it
We start with a working-capital model: how much duty and import VAT you actually push through customs each month, what the guarantee will cost, and what the net benefit is. From there we help you pick the right account type in your Member State, coordinate the application with your bank and the competent customs office, and hand over a clean operating playbook for posting, reconciliation and audit so the very first month closes without surprise interest or missed deadlines.
Common challenges
Setting one up looks simple. Operating it without surprises is where most teams stumble.
Unclear whether a deferment account actually helps your case
Complex requirements with overlapping bank and customs steps
Uncertainty about how the account is used in daily operations
Limited understanding of the cash-flow impact
Coordination with the underlying guarantee feels opaque
Avoidable interest costs from late or wrong postings
What we do
From decision to daily operations, a single thread, instead of three half-conversations.
We model your import volumes, payment cycles and cash-flow profile to show whether a deferment account actually pays off.
We coordinate the application with customs and your bank, including the guarantee, and prepare every document you need to sign.
We hand over a clear playbook for using the account: posting deadlines, reconciliation, audit trail, and what to do when something goes wrong.
How it works
Three short steps, and an account that works the way it should.
We quantify the working-capital benefit and the cost of the required guarantee so you have a clear yes-or-no decision.
We prepare the application, coordinate with your bank for the guarantee and submit a complete file to the customs authority.
Once activated, we hand over a short operating playbook so your team uses the account safely from the very first declaration.
Who this is for
If you import regularly and want to free up working capital without taking on operational risk.
Companies with regular import flowsBusinesses new to deferment accountsSMEs without a dedicated customs departmentFinance teams optimising working capitalImporters scaling cross-border volumeWhat you get
A deferment account is only useful if it is set up and operated well.
A clear path through the application, no time lost on dead ends or duplicate paperwork.
Smoother payment cycles and fewer surprises when reconciling duties and VAT.
Postings, deadlines and reconciliation handled correctly from the very first declaration.
A clean audit trail customs can follow without needing additional explanations.
FAQ
Not always. The benefit depends on your import volumes, payment cycles and the cost of the underlying guarantee. We quantify the trade-off before you commit so you know exactly what you are getting.
No. We sit alongside your existing customs broker and bank. Our job is to make sure the account is set up and operated correctly across both relationships.
Every deferment account requires an underlying customs guarantee. We coordinate both workstreams in parallel so the guarantee is in place when the account goes live.
Our operating playbook spells out exactly what to do: how to correct entries, how to handle interest, and when to involve customs. The goal is that no one on your team has to improvise.
Talk to a customs advisor about whether a deferment account fits your imports, and how to set it up cleanly.
