Guidance

Check if you can delay customs payments and declarations

Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).

Applies to England, Scotland and Wales

Use this tool to check if you can delay paying Customs Duty or sending HMRC information about goods you move into or out of Great Britain. This includes:

  • delaying payments of Customs Duty when importing goods
  • delaying sending HMRC information about goods you import or export
  • moving goods from your premises into or out of Great Britain

This tool does not include information about goods you’ll move into or out of Northern Ireland.

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Find out more information on paying a reduced rate of Customs Duty.

Updates to this page

Published 16 September 2019
Last updated 30 April 2021 show all updates
  1. The tool to check if you can delay paying Customs Duty or sending HMRC information about goods you move into or out of Great Britain has been updated.

  2. First published.

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