Find out how to set up a duty deferment account so you can delay paying most customs charges.
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
- Common Agricultural Policy (CAP) levies
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 if you’re an importer or an agent who represents importers.
Apply for a duty deferment account
To apply you must:
Ask your bank, building society or insurance company to guarantee your duty payments.
Fill in a direct debit instruction and send it to the address on the form.
You’ll get a deferment approval number to use on your import declarations.
Authorise your freight forwarder or agent to use your deferment approval number
Authorise your freight forwarder or agent to request deferment of duty payment against your deferment approval number.
Get copies of your duty deferment statements
To sign up, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you sign up.
Reduce the amount of financial guarantee
Simplified Import VAT Accounting (SIVA) can reduce the amount of the guarantee so it only covers duty, not VAT.