Guidance

Cancel or amend your duty deferment account in Great Britain

Find out how to cancel or amend your duty deferment account in Great Britain and what you will need to do it.

Applies to England, Scotland and Wales

If you have applied for a duty deferment account in Great Britain or already have one, you can use the online service to:

  • amend your deferment account
  • add or remove an agent
  • cancel your deferment account

You can also amend a guarantee waiver for an existing duty deferment account using this service.

You cannot use this service if you use a Customs Comprehensive Guarantee to guarantee your duty deferment account. Instead you should send your request by email to the: customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk.

Who can use the online service

To use the online service you must be, or be authorised by, a:

  • sole trader
  • partner
  • company director
  • company secretary
  • trustee of the business

What you will need

To make changes to your account, you’ll need your:

  • GB Economic Operator Registration and Identification (EORI) number
  • business name
  • registered company number, if this applies - in the UK this will be from Companies House
  • business address
  • correspondence address
  • duty deferment approval number

If you want to authorise or delete a person’s approval to use your account, you’ll also need their GB EORI number.

If you are authorised to complete the form on someone else’s behalf, you’ll need their details.

Cancel or amend your duty deferment account

Cancel or amend your account, using the online form.

Apply for a guarantee waiver for an existing duty deferment account

If you already have a duty deferment account and plan to continue to use it in Great Britain you may benefit financially by applying for a guarantee waiver.

If you want to increase an existing guarantee waiver amount

You can use this service to request an increase to an existing guarantee waiver. You’ll also need to send a completed PFS1 (PDF, 550 KB, 7 pages) with supporting documents, unless:

  • the PFS1 was sent to HMRC in the last 3 months
  • you have Authorised Economic Operator Compliance (AEOC) status

If you want to amend your C1201 guarantee

If you only want to amend your current C1201, you can do this by asking your guarantor to complete and send a form C1201A.

After you have cancelled or amended your duty deferment account

We will let you know when we have cancelled or amended your account.

Updates to this page

Published 29 October 2020
Last updated 2 March 2021 + show all updates
  1. You can now cancel or amend your duty deferment account using an online form.

  2. First published.

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