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 (BDCF).

This allows you to defer paying GST and Customs duties on import entries you’ve lodged for importers.

You can:

  • defer paying the charges for up to 21 days, with a minimum of 7 days
  • 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
  • additional duty notices.