Corona crisis - payment deferral at Customs

Update: 5 October 2021

This measure has been terminated.

As a debtor, you can apply to defer the payment of all taxes listed below. Do not apply for a deferral until you have received a request for payment.

If you want to apply for a payment deferral, you will need to explain how you have been affected by the corona crisis. You must also state that this is the cause of your payment problems. You will also have to furnish security. If furnishing security causes you social or economic problems, you can apply for a deferral without furnishing security. The economic support measures available to you will be taken into account.

Always enclose recent annual accounts and other relevant financial data with your application.

You can apply for a payment deferral by sending an e-mail to the Customs Amsterdam tax collector: State or enclose:

  • the number of the request for payment
  • the amount for which you are requesting deferral
  • a copy of the request for payment
  • recent annual accounts and financial data

You will find below some frequently asked questions about deferral requests. We evaluate our deferral policy on a monthly basis. If anything changes, we will publish it on this page.

  • For which taxes can I request a payment deferral?

    You can request deferral of import duties and other import taxes if they are levied under customs regulations for import. Those other taxes are: VAT, excise duties, consumption tax for non-alcoholic beverages and coal tax.

    If your application concerns domestic excise duty or consumption tax, a different deferral policy applies. More information is given at Coronavirus: tax measures for entrepreneurs and employers.

  • Who can apply for the deferral?
    Only the debtor can apply for a deferral - look up your situation to see what this means.
    • customs broker files declaration as direct representative and uses monthly credit for payment 
      The forwarder automatically has an extension until the 15th of the month following the month of the declaration. Thereafter, the client - the debtor - may request an additional deferral.
    • the declarant files the declaration in his own name - for his own account
      The declarant is a debtor and may request a deferral.
    • the application concerns a declaration with indirect representation
      In that case there are 2 debtors - both can request a deferral. If the deferral is granted, each debtor remains jointly and severally liable for the customs debt.
    • the application concerns a monthly declaration with an automated and written periodic declaration (GPA/SPA) authorisation
      In that case, the authorisation holder is the declarant and the debtor. Only the authorisation holder may request a payment deferral after the 15th of the month for which the declaration is made.

  • Until when can I apply for a deferral?
    For customs debts incurred in October you can apply for deferral until 15 November. For customs debts incurred in March, April, May, June, July, August and September you can no longer apply for deferral.

  • Can I still request a deferral of payment after the request for payment has been paid?

    No, you are no longer able to apply for a deferral. The customs debt has been ceased to exist as a result of the payment.

    It is not legally possible to refund amounts paid before we have granted a deferral.

  • How should the direct representative with AGS monthly credit treat amounts paid to him?
    The direct representative must pay the amounts paid to him to Customs.

  • How do we assess your request for deferral of payment?

    The tax collector first considers whether the debtor has run into liquidity problems as a result of the corona crisis and checks whether this has been sufficiently explained.

    The tax collector then considers whether the debtor can furnish security. The tax collector does this on the basis of the recent annual figures submitted by the debtor. These are the balance sheet, income statement and notes to the balance sheet.

    If furnishing security give rise to demonstrable economic or social difficulties within the company we can grant deferral of payment without security. We take into account national support measures on which the entrepreneur may rely.

  • When will the representative's reference amount be increased if the client requests an extension?

    We do this if the tax collector establishes that the liquidity problems are being caused by the corona crisis. Whether or not the tax collector subsequently grants a deferral of payment with or without security is irrelevant to this increase.

    If the tax collector has granted a payment deferral, the representative deducts from the payment the amount for which a deferral has been granted. We advise representatives to ask the client for proof of payment deferral.

    The above also applies if the declarant makes the declaration in his own name and for his own account. And if an independent debtor requests a payment deferral.