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This publication is available at https://www.gov.uk/government/publications/customs-information-paper-59-2016-forms-to-use-for-a-new-deferment-account/customs-information-paper-59-2016-forms-to-use-for-a-new-deferment-account
Due to the changes in the customs legislation that took effect from 1 May 2016 (Union Customs Code, UCC Regulation 952/13) you can no longer open a deferment account using a C1200 if you are going to incur customs duties and import VAT. You will need to have a Customs Comprehensive Guarantee (CCG) authorisation in place.
The form changes in these instances are
CCG1 replaces the C1200
CCG2 replaces the C1201
The criteria to have a deferment account for customs activities are:
- to be established in the EU
- no serious or repeated infringements of customs or tax rules
- no record of serious criminal offences related to your business activities
- competent in relation to your business activities with customs
You will be assessed against the criteria, covering the past 3 years.
Further information can be found on GOV.UK
3. What forms are required for a deferment account to be used for customs activities?
You will need to complete the CCG1 and send it to the CCG Team in Harwich. This can take up to a maximum of 120 days to process the authorisation.
Once you have been authorised to hold the deferment account you will be asked to supply the security in the form of a CCG2. This should be completed by an approved bank or financial institution.
In the authorisation letter you will also be given the links to the C1202 direct debit instruction and C1207N agents’ authorisation form.
4. What if I already have a duty deferment account?
If you currently have a deferment account it can continue to operate unless you make a significant change.
A change to the Deferment Account Level or Deferment Guarantee Level of the guarantee using a C1201A or a change of guarantor is not considered to be a significant change.
However if the change is significant there will need to be a reassessment of the criteria. The C1201 will be returned to the guarantor. You will be required to complete a CCG1 to retain the deferment facility. To avoid any delay you should apply for the CCG as soon as you become aware of the change.
For more information please see list of significant changes that require reassessment.
5. Deferment accounts used for charges other than customs
If your deferment account only covers EU excise and related charges (no customs duty) then there will be no impact to your account under the UCC changes.
6. Further Information
We are currently in the process of updating the guidance, Notice 101, on Gov.UK.
Central Deferment Office
Your Charter explains what you can expect from us and what we expect from you.