Check which type of account to apply for to defer duty payments when you import goods or release goods from an excise warehouse
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
You can apply for a duty deferment account to delay paying most customs charges, for example:
- Customs Duty
- excise duty
- import VAT (if you’re not using postponed VAT accounting)
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 if you’re an importer, someone who represents importers or you’re releasing goods from an excise warehouse.
You could also consider using a customs agent for duty deferment or for Northern Ireland import you may be able use the Trader Support Service.
When we have all the information to process your application, we will aim to complete this within 30 working days. If you need to apply for a financial guarantee, this may take longer.
Apply for a duty deferment account to use in Great Britain
There are new rules for duty deferment that apply in Great Britain (England, Scotland and Wales). Most traders will not need a financial guarantee with their duty deferment account.
You can apply now for a new duty deferment account.
You will have the option to apply for a guarantee waiver to avoid the need to get a financial guarantee, or you can continue to get a financial guarantee.
Due to the different guarantee requirements, duty deferment accounts approved for use in Great Britain should not be used in Northern Ireland.
If you are not established in the UK
If you are not established in the UK, you can still apply for a duty deferment account to use in Great Britain, but you cannot get a guarantee waiver.
Using an existing duty deferment account in Great Britain
If you used a duty deferment account with a guarantee before the end of the transition period, you can continue to use it in Great Britain and apply for a guarantee waiver for this account.
If you are an existing duty deferment account holder with one of the following approvals:
- AEOC or AEO(F)
- EPSS
- SIVA
We would have contacted you to explain how you can have a guarantee waiver for your duty deferment account without needing to apply to HMRC.
Apply for a duty deferment account to use in Northern Ireland
If you need a new duty deferment account to use in Northern Ireland you will need to apply for a Customs Comprehensive Guarantee.
You’ll need to use a Customs Comprehensive Guarantee when you release goods from an excise warehouse or defer duty payments when you import goods.
Using duty deferment in Great Britain and Northern Ireland
If you need to use duty deferment in Great Britain and Northern Ireland, you will need to hold or apply for both types of duty deferment accounts (unless you are using duty deferment through an agent).
You will need to provide Direct Debit Instructions for each account and you will receive separate statements for each.
If you hold an existing duty deferment account and you want to use duty deferment in Great Britain and Northern Ireland, you have 2 options.
Option 1 – use your existing duty deferment account in Northern Ireland. You will need to get access to the Customs Declaration Service and provide a new Direct Debit instruction using the dashboard. You will need to apply for a new duty deferment account for Great Britain.
Option 2 – use your existing duty deferment account in Great Britain and complete a new application for a duty deferment account for Northern Ireland using the customs comprehensive guarantee application process.
If you want to use duty deferment in Great Britain and Northern Ireland and you have an existing duty deferment account that has a customs comprehensive guarantee, you can continue to use this account for movements to Great Britain and Northern Ireland while you are setting up a new one.
Using duty deferment for deferring excise duties only in Great Britain and Northern Ireland
If you’re an excise only trader and want to apply for a new duty deferment account to pay for excise duty only, you’ll not need to apply for 2 separate accounts in Great Britain and Northern Ireland.
Updates to this page
Last updated 18 March 2021 + show all updates
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Guidance has been updated to include information about applying for a duty deferment account in Great Britain if you are established outside of the UK.
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Information about who can apply for a duty deferment account has been updated.
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First published.