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 1. Home
 2. Import, export and customs for businesses

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 & CustomsPublished30 August 2019Last updated 18 October 2022 —
See all updates




APPLIES TO NORTHERN IRELAND

 * Guidance for Wales
 * Guidance for England
 * Guidance for Scotland


CONTENTS

 1. Apply to defer Customs Duty
 2. Apply to defer excise duty
 3. Apply to defer import VAT
 4. After you’ve applied
 5. Authorise someone to use your deferment approval number
 6. Cancel or amend your account
 7. Get more information

Print this page

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


IF YOU’RE USING THE CUSTOMS HANDLING OF IMPORT AND EXPORT FREIGHT (CHIEF) SYSTEM

You can give someone authority to use your duty approval number to request
deferment of duty payment. Use either:

 * form C1207N
 * form C1207S for a specific consignment — you can only use C1207S when your
   account is active

You’ll need to:

 1. Open and complete these forms online. As you cannot save your progress, you
    may want to get all your information together before you start.

 2. Fill in form C1207N or form C1207S.

 3. Print and post it to HMRC, using the postal address shown on the form.

These forms may not be suitable if you use assistive technology — such as a
screen reader. If you need a more accessible format email
different.format@hmrc.gov.uk and tell us what format you need. It will help if
you tell us what assistive technology you use. Read the accessibility statement
for HMRC forms.

If the forms do not open, contact the Online services helpdesks for more help.


IF YOU USE THE CUSTOMS DECLARATION SERVICE

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 18 October 2022 + show all updates
 1. 18 October 2022
    
    We have added information about deferring import VAT through your VAT
    account instead of using a duty deferment account.

 2. 7 December 2020
    
    This page has been updated with information on VAT accounting and applying
    for a duty deferment account.

 3. 30 August 2019
    
    First published.


Contents
Print this page


RELATED CONTENT

 * Cancel or amend your duty deferment account in Great Britain
 * Check if you can get a guarantee waiver for a duty deferment account in Great
   Britain
 * Apply for an account to defer duty payments when you import or release goods
   into Great Britain
 * Check which type of account to apply for to defer duty payments when you
   import goods or release goods from an excise warehouse
 * Guarantee deferment of payment to HMRC (C1201)


EXPLORE THE TOPIC

 * Import, export and customs for businesses
 * VAT


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 * Births, death, marriages and care
 * Business and self-employed
 * Childcare and parenting
 * Citizenship and living in the UK
 * Cost of living support
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 * Disabled people
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 * Housing and local services
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