How to set up an account to defer duty payments when you import goods

Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.

Last updated 1 July 2024

If you import goods regularly, you can apply for a duty deferment account to delay paying most customs charges, for example:

  • Customs Duty
  • excise duty
  • import VAT

A duty deferment account lets you make one payment a month through Direct Debit instead of paying for individual consignments.

You can apply for a duty deferment account to use in Northern Ireland or the UK if you meet both of these conditions:

  • you鈥檙e an importer or someone who represents importers
  • you have an approved guarantee or waiver in place

Apply to defer Customs Duty

If you want to defer Customs Duty you must:

  1. Decide if you want to reduce financial guarantees by using by 

  2. .

  3. Ask your bank, building society or insurance company to .

  4. Fill in a .

Apply to defer excise duty

If you want to defer excise duty (such as tobacco, alcohol or certain oils) you must:

  1. Decide whether you want to .

  2. .

  3. Ask your bank, building society or insurance company to .

  4. Fill in a .

Apply to defer import VAT

You do not need a duty deferment account to delay paying VAT if you are registered for VAT. You can defer when you .

If you are not registered for VAT or do not wish to account for import VAT on your VAT Return, to defer VAT you must:

  1. Decide whether you want to .

  2. .

  3. Ask your bank, building society or insurance company to .

  4. Fill in a .

After you鈥檝e applied

If your application is approved and a Direct Debit is in place you will get a deferment approval number. You鈥檒l need to use this on your import declarations or to remove goods from an excise warehouse.

Authorise someone to use your deferment approval number

You can give someone authority to use your duty deferment account number by logging into your Customs Declaration Service dashboard and using the .

Cancel or amend your account

Customs Duty or import VAT

To cancel or amend your application, email: customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk.

You can also write to:

Customs Comprehensive Guarantee Team
Ralli Quays
3 Stanley Street
Manchester
M60 9LA

Excise duty

To cancel or amend your application, contact the .

Get more information

Find out more information about .

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Also on this site
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU
Primary parent
Taxes, VAT, duties and tariffs
Content category
Exporting and importing

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