Research and analysis

Customer experience of using Duty Deferment Accounts (2022)

The research was conducted with UK based importers and explores customer’s experiences of using Duty Deferment Accounts (DDAs) with guarantee waivers.

• From: HM Revenue & Customs
• Published: 15 July 2025

Documents

Executive Summary: Understanding perceptions and experiences of applying for and using Duty Deferment Accounts with guarantee waivers (2022)

HTML

Full Report: Understanding perceptions and experiences of applying for and using Duty Deferment Accounts with guarantee waivers (2022)

Ref: HMRC research report 819

ODT, 89.6 KB

This file is in an OpenDocument format

Details

This report was commissioned under the Conservative administration (2010 to 2024), and conducted between 2021 and 2022.

HMRC Research Report 819

In 2022, HMRC commissioned Ipsos to conduct research with UK based importers to explore their experiences of using Duty Deferment Accounts (DDAs). A Duty Deferment Account (DDA) lets traders in the UK defer payments of customs duty, import VAT and excise duty. 

On 1 January 2021 HMRC introduced new GB guarantee waivers for most UK established traders using DDAs to defer duties in Great Britain. Specifically, focusing on the awareness and use of the GB guarantee waivers that came into effect in January 2021, the research consisted of 40 qualitative depth interviews with UK based traders. Each lasted 45 to 60 minutes and followed a discussion guide agreed with HMRC.

Published 15 July 2025