How to set up an account to defer duty payments when you import goods
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Applies to Northern Ireland
If you import goods regularly, you can apply for a duty deferment account to delay paying most customs charges, for example:
- Customs Duty
- excise duty
- import VAT
A duty deferment account lets you make one payment a month through Direct Debit instead of paying for individual consignments.
You can apply for a duty deferment account to use in Northern Ireland or the UK if you meet both of these conditions:
- you’re an importer or someone who represents importers
- you have an approved guarantee or waiver in place
Apply to defer Customs Duty
If you want to defer Customs Duty you must:
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Decide if you want to reduce financial guarantees by using Authorised Economic Operator customs simplifications (AEOC).
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Ask your bank, building society or insurance company to guarantee your duty payments.
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Fill in a Direct Debit Instruction.
Apply to defer excise duty
If you want to defer excise duty, such as tobacco, alcohol, or certain oils, you must:
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Decide whether you want to reduce financial guarantees using the Excise Payment Security System.
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Ask your bank, building society or insurance company to guarantee your duty payments.
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Fill in a Direct Debit Instruction.
Apply to defer import VAT
You do not need a duty deferment account to delay paying VAT if you are registered for VAT. You can defer when you account for import VAT on your VAT Return.
If you are not registered for VAT or do not wish to account for import VAT on your VAT Return, to defer VAT you must:
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Decide whether you want to reduce financial guarantees using Simplified Import VAT Accounting.
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Ask your bank, building society or insurance company to guarantee your duty payments.
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Fill in a Direct Debit Instruction.
After you’ve applied
If your application is approved and a Direct Debit is in place you will get a deferment approval number. You’ll need to use this on your import declarations or to remove goods from an excise warehouse.
Authorise someone to use your deferment approval number
If you’re using the Customs Handling of Import and Export Freight (CHIEF) system
You can give someone authority to use your duty approval number to request deferment of duty payment. Use either:
- form C1207N
- form C1207S for a specific consignment — you can only use C1207S when your account is active
You’ll need to:
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Open and complete these forms online. As you cannot save your progress, you may want to get all your information together before you start.
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Fill in form C1207N or form C1207S.
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Print and post it to HMRC, using the postal address shown on the form.
These forms may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
If the forms do not open, contact the Online services helpdesks for more help.
If you use the Customs Declaration Service
You can give someone authority to use your duty deferment account number by signing into your Customs Declaration Service dashboard and using the view your customs financial accounts service.
Cancel or amend your account
Customs Duty or import VAT
To cancel or amend your account, email: customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk.
You can also write to:
Customs Comprehensive Guarantee Team
Ralli Quays
3 Stanley Street
Manchester
M60 9LA
Excise duty
To cancel or amend your account, contact the Duty Deferment Office.
Get more information
Find out more information about how to use your duty deferment account.
Last updated 18 October 2022 + show all updates
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We have added information about deferring import VAT through your VAT account instead of using a duty deferment account.
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This page has been updated with information on VAT accounting and applying for a duty deferment account.
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First published.