Guidance

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.

• From: HM Revenue & Customs
• Published: 30 August 2019
• Last updated: 1 July 2024 — See all updates

Applies to Northern Ireland

• Guidance for England
• Guidance for Scotland
• Guidance for Wales

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’re 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 Authorised Economic Operator customs simplifications (AEOC).

2. Apply for a duty deferment account and guarantee.

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

4. Fill in a Direct Debit Instruction.

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 reduce financial guarantees using the Excise Payment Security System.

2. Apply for a duty deferment account and guarantee.

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

4. Fill in a Direct Debit Instruction.

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 account for import VAT on your VAT Return.

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 reduce financial guarantees using Simplified Import VAT Accounting.

2. Apply for a duty deferment account and guarantee.

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

4. Fill in a Direct Debit Instruction.

After you’ve applied

If your application is approved and a Direct Debit is in place you will get a deferment approval number. You’ll 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 signing into your Customs Declaration Service dashboard and using the view your customs financial accounts service.

Cancel or amend your account

Customs Duty or import VAT

To cancel or amend your account, 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 account, contact the Duty Deferment Office.

Get more information

Find out more information about how to use your duty deferment account.

Published 30 August 2019
Last updated 1 July 2024 + show all updates

1. 1 July 2024

   Guidance on how to authorise someone to use your duty deferment account number through CHIEF has been removed. You should now submit import declarations through the Customs Declaration Service.

2. 18 October 2022

   We have added information about deferring import VAT through your VAT account instead of using a duty deferment account.

3. 7 December 2020

   This page has been updated with information on VAT accounting and applying for a duty deferment account.

4. 30 August 2019

   First published.