A deferment fee is a service or disbursement charge a freight forwarder or customs broker may assess for advancing customs duties and applicable taxes, such as VAT, to customs authorities on an importer’s behalf before billing the customer. The fee is separate from the duty or tax paid.
When it applies
When an importer asks a service provider to pay customs charges in advance, the provider may bill the importer for the amount advanced plus a deferment fee under the agreed terms. The fee may be calculated as a percentage of the advance or by another method specified in the service agreement; it is not a universal government charge.
Responsibility for reimbursing the provider and paying the service fee follows the arrangement with the customer. Importers should distinguish the actual customs duty and tax amounts from the separate charge for advancing them when reviewing a freight or brokerage invoice.
A provider’s deferment fee is not the same as a government duty deferment account or other customs arrangement that allows eligible importers to pay duties later under applicable rules. Nor does it refer to demurrage, detention, or storage penalties for cargo or equipment left beyond an allowed period.