Deferred accounts for brokers
Our deferred payment scheme allows brokers to defer payment of Customs charges.
Customs brokers can apply to open a deferred credit account.
This allows you to defer paying GST and Customs duties on import entries you’ve lodged for importers.
- defer paying the charges for up to 7 weeks, with a minimum of 3 weeks
- settle a group of transactions with a single direct debit payment.
You can defer paying:
- Customs duties
- Goods and Services Tax (GST)
- the Heavy Engineering Research Association (HERA) levy
- the Health Promotion Agency (HPA) levy on alcohol
- the Import entry transaction fee (IETF)
- the Ministry for Primary Industries biosecurity levy.
You can’t defer paying:
- simplified import entries, unless you use an importer code
- assessment notices
- temporary import entries
- sight entries.