Apply for an account to defer duty payments when you import or release goods into Great Britain from 1 January 2021
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
If you need a duty deferment account for:
- Northern Ireland from 1 January 2021
- UK before 1 January 2021
Find out how to set up an account to defer duty payments when you import goods.
If you import goods regularly, you can apply for a duty deferment account to delay paying most customs or tax charges, for example:
- Customs Duty
- excise duties
- import VAT
You can also apply to delay paying duties on goods released from an excise warehouse.
A duty deferment account lets the importer (or someone who represents them) make one payment a month through Direct Debit instead of paying for individual consignments.
If you’re registered for VAT and your business imports goods, you can account for your import VAT on your VAT Return instead of paying the VAT by duty deferment. You must do this if you’re delaying your declarations.
Who can apply
You can apply for a duty deferment account if:
- you and your importing business are established in the UK
- you’re someone who represents importers
Before you apply
You can apply for a guarantee waiver approval with your duty deferment account application. Find out more about guarantee waivers.
To complete your application you’ll need your business’s:
- EORI number
- name associated with your EORI number
- registered company number (if this applies), in the UK this will be from Companies House
- UK address associated with your EORI number
- correspondence address
- VAT number (if this applies)
- company directors’ and officials’ details, including date of birth
- person responsible for customs authorisations, their details and practical customs experience
- your estimated debt
If you apply for a guarantee waiver you may also need:
- records of any times when your business has not followed customs or tax rules in the last 3 years
- financial records
Apply to defer Customs Duty, excise duty and import VAT
If you want to defer Customs Duty, excise duty and import VAT you must:
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Decide if you want to reduce financial guarantees by using a duty deferment account guarantee waiver approval or Authorised Economic Operator customs simplification (AEOC).
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Apply for a duty deferment account and send with your application a Direct Debit instruction.
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If you are not applying or had a waiver approved, you will need to ask your bank, building society or insurance company to guarantee your duty payments.
If you’re applying to defer excise duty
This application would apply to any excise duty deferred at importation or released from an excise warehouse.
You also can still use the Excise Payment Security System after 1 January 2021 for duty deferment that is not part of importation or releasing goods from an excise warehouse.
If you’re applying to defer import VAT
You can apply to defer import VAT if you are a trader who is either:
- not VAT registered
- VAT-registered and not accounting for VAT on your VAT Return
You should decide if you want to reduce financial guarantees using Simplified Import VAT Accounting if you’re a VAT-registered trader and are not:
- accounting for VAT on your VAT Return
- applying for guarantee waiver approval
If you’re applying for a guarantee waiver of up to £10,000 per month
You may need to tell HMRC more information about your finances using form PFS1 if you:
- do not file accounts at Companies House
- file consolidated accounts at Companies House
Authorised Economic Operators for Customs (AEOC and AEOF) do not need to upload a PFS1.
If you’re applying for a guarantee waiver of over £10,000 per month
You will need to provide additional information about your financial standing using the PFS1 form and provide supporting documents with your application.
Authorised Economic Operators for Customs (AEOC and AEOF) do not need to upload a PFS1.
Find out more about the supporting documents you need to provide.
After you’ve applied
If your application is approved
If your application is approved and a Direct Debit is in place you will get a deferment approval number. You will need to use this on your import declarations or to remove goods from an excise warehouse.
If the amount of your deferral limit is less than your guarantee waiver
If there’s a gap between your requested deferral limit and the amount of guarantee waiver you qualify for, we’ll advise you of your options to:
- provide a partial guarantee
- accept a reduced deferral limit
If your application is rejected
If your application is rejected, we will advise you if you need to get a guarantee.
Authorise someone to use your deferment approval number
You can give someone authority to use your duty approval number in your duty deferment application using form C1207N. This needs to be submitted as part of your application for it to take effect immediately, if you are approved.
If you’re using the Customs Handling of Import and Export Freight (CHIEF) system
You can also give someone authority:
- to use your duty approval number using form C1207N to request deferment of duty payment
- on a one-off basis using form C1207S. This can only be done when your account is active
If you’re using the Customs Declaration Service
You can also give someone authority to use your duty deferment approval number by logging into your Customs Declaration Service dashboard and using the view your customs financial accounts service.
Cancel or amend your application
To cancel or amend your application, email: ddawaiver@hmrc.gov.uk.
You can also write to:
DDA Waiver Team
Building no S01250
Washington
NE98 1ZZ
Get more information
Find out more information about how to use your duty deferment account.
Last updated 7 December 2020 + show all updates
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This page has been updated with a new address for sending amendments or cancelling your duty deferment account application.
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First published.