Apply to defer payment of customs duties, import VAT and excise duties
Use forms C1200B and C1202 to apply to defer payment of customs duties, import VAT and excise duties if the UK leaves the EU with no deal.
Documents
Details
Use form C1200B to give us details to identify you, including your EORI number, name and address.
You, or your company or partnership, must be established in the UK in order to defer payment. This is usually the case if you’re UK resident or your company or partnership has its registered office in the UK.
Use form C1202 to set up a Direct Debit instruction with your bank or building society. You must use a UK bank or building society account.
Email HMRC to ask for this form in Welsh (Cymraeg).
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Related forms and guidance
Import and export: guarantee for deferment of payment to HMRC (C1201)
Use form C1201 to guarantee deferred payment to HMRC.
Import and export: deferment of duty against an importer’s Deferment Approval Number (C1207N)
Use form C1207N if you want to authorise an agent or freight forwarder to defer payment against your Deferral Approval Number.