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.
Applies to Northern Ireland
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:
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Decide if you want to reduce financial guarantees by using Authorised Economic Operator customs simplifications (AEOC).
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Ask your bank, building society or insurance company to guarantee your duty payments.
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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:
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Decide whether you want to reduce financial guarantees using the Excise Payment Security System.
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Ask your bank, building society or insurance company to guarantee your duty payments.
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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:
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Decide whether you want to reduce financial guarantees using Simplified Import VAT Accounting.
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Ask your bank, building society or insurance company to guarantee your duty payments.
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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: [email protected].
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.
Updates to this page
Published 30 August 2019Last updated 1 July 2024 + show all updates
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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.
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We have added information about deferring import VAT through your VAT account instead of using a duty deferment account.
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This page has been updated with information on VAT accounting and applying for a duty deferment account.
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First published.