Deferment of payment DPO

Authorises payment of the duty due to be deferred, under one of the arrangements provided for by the Code.

Why it matters: it smooths the cash-flow burden.

Procedures covered

01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63 and 68. Procedure 51 is possible subject to conditions.

What you must supply

• Proof that a guarantee has been lodged
• The reference amounts, determined by the operator according to their economic needs

How the reference amount is worked out

• Customs duty, anti-dumping and countervailing duties: about 5 weeks
• Excise, special excise and import VAT: about 2 weeks

> Our [sizing tool](/en/outils/garanties-douanieres.php) applies this method.