Payment of the customs invoices
The customs clearance decision is an invoice which is used to pay customs duties, taxes and charges levied. The customs invoice must be paid within 10 days of the invoice date.
If a company has an authorisation for deferment of payment, it will get a term of payment of around five weeks, and Customs will charge the company the customs duties, taxes and charges through periodic filing. The due date for payment of the customs duties, taxes and charges for the goods released during a calendar week is the fourth Friday after the week of the release. Through periodic filing, the company can pay the invoices with the same due date at the same time. The scope of Customs competence regarding value added tax on importation changed on 1 January 2018. The value added taxation was transferred from Customs to the Tax Administration in situations where the importer is included in the register of VAT payers.
The customs invoice and periodic filing contain the bank account numbers of Customs, the due date and the payment reference. When you pay an invoice, it is important to use the correct bank account number and payment reference.
It is possible to request additional time to pay the customs duties and charges due to temporary financial difficulties. The application for deferment of payment can be submitted to Customs by mail or email. The contact information is displayed at the bottom of the page. The application for deferment of payment must indicate the decision for which deferment is applied as well as a suggestion for the payment schedule.