Notice

Notice 101: deferring duty, VAT and other charges

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

Documents

Details

This notice is about the Duty Deferment Scheme and how to apply for a Deferment Approval Number to defer paying HMRC charges due on:

  • imports
  • certain home-produced and home-manufactured goods
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.