Form

Apply to defer payment of excise duties (C1200)

Use form C1200 to apply to defer payment on duties, taxes and charges on certain goods removed from an excise warehouse.

• From: HM Revenue & Customs
• Published: 8 September 2014
• Last updated: 23 June 2025 — See all updates

Documents

Apply using a print and post form

Ref: C1200

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_C/1.0/BRC1200&template=C1200.xdp

Find out how accessible our forms are

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

You can use this form to apply to defer payment on duties, taxes and charges on certain goods removed from an excise warehouse.

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

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Related forms and guidance

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

Apply for a Customs Comprehensive Guarantee (CCG1)
Use form CCG1 and questionnaire CCG1a if needed, to apply for a Customs Comprehensive Guarantee (CCG).

Published 8 September 2014

Last updated 23 June 2025 + show all updates

1. 23 June 2025

   Links to form C1202 and C1207N have been removed.

2. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

3. 8 September 2014

   First published.