Apply to defer payment of customs duties, import VAT and excise duties

Use forms C1200B and C1202 to apply to defer payment of customs duties, import VAT and excise duties if the UK leaves the EU with no deal.

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This service is currently suspended. You will not need to use this between February and December 2020. Check the current rules for importing goods from EU countries.


Application for approval of deferment arrangements (C1200B)

Duty deferment instructions to pay by Direct Debit (C1202)


Use form C1200B to give us details to identify you, including your EORI number, name and address.

You, or your company or partnership, must be established in the UK in order to defer payment. This is usually the case if you’re UK resident or your company or partnership has its registered office in the UK.

Use form C1202 to set up a Direct Debit instruction with your bank or building society. You must use a UK bank or building society account.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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You’ll need to fill in each form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Import and export: guarantee for deferment of payment to HMRC (C1201)
Use form C1201 to guarantee deferred payment to HMRC.

Import and export: deferment of duty against an importer’s Deferment Approval Number (C1207N)
Use form C1207N if you want to authorise an agent or freight forwarder to defer payment against your Deferral Approval Number.

Published 22 March 2019