Notice 101: deferring duty, VAT and other charges

This notice explains the Duty Deferment Scheme and how to apply for a Deferment Approval Number.



This notice cancels and replaces Notice 101 (May 2004). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Published 1 March 2009
Last updated 2 April 2019 + show all updates
  1. The information in 'Introduction', 'What can be deferred', 'Payments', 'Guarantees', Deferment approval', 'Procedure', 'Statements', 'Duty Deferment approval criteria' has been updated.
  2. The central deferment office address has been updated.
  3. First published.