Logistics deferral usually refers to a tax policy in international logistics where goods in the importing country can defer the payment of import value-added tax (VAT). This policy allows sellers to not immediately pay import value-added tax when importing goods, but to pay this tax to the tax bureau after the goods are sold. This approach can provide sellers with a certain cash flow advantage, as the payment of value-added tax can be postponed until after the sale of goods, thereby reducing the cash flow pressure during import.

For example, when goods enter another member state of the European Union from one member state, if deferred customs clearance is used, the seller only needs to pay basic tariffs during customs clearance of the goods, without paying import value-added tax. Subsequently, after the goods are sold in the destination country, the corresponding value-added tax shall be paid to the local tax bureau. This method is very common in Europe, especially between the UK and EU countries. Some countries such as Belgium and the Netherlands have become common channels for deferred customs clearance due to logistics and tax policies.

Deferred customs clearance itself is legal and compliant, but it requires the seller or importer to handle it properly and ensure that the sales value-added tax can be legally paid in the final destination country to avoid possible tax issues.