Guidance

Top-up your duty deferment account using the Customs Declaration Service

If you're close to exceeding your monthly duty deferment limit, you can make an early payment to increase your available balance.

You cannot import any more goods using the Customs Declaration Service if you reach your monthly deferment limit.

If you’re close to, or exceed your limit, you can make a payment which we’ll allocate against import duties or VAT due on your account. This will increase your available balance so that you can continue to import goods.

If you regularly exceed your monthly limit you should ask your guarantor to send an amendment to the existing guarantee.

When you make a payment, your monthly direct debit or CHAPS payment will be reduced.

We’ll show this on your Customs Declaration Service duty deferment statements.

You can make payments from your bank account by Faster Payments, CHAPS or Bacs.

You cannot make payments to increase your available balance for imports you declare using the Customs Handling of Import and Export Freight (CHIEF) system.

Account reference number

When making a payment you must include your duty deferment account reference. This starts with ‘CDSD’ followed by the duty deferment account number (for example, CDSD0000000).

Your payment will be delayed and may not be allocated to the right account if you use the wrong reference number.

Payment details

If your account is in the UK

Sort code Account number Account name
20 05 17 23372545 HMRC Customs Duty Schemes

If your account is overseas

Bank identifier code (BIC) Account number (IBAN) Account name
BARCGB22 GB16BARC20051723372545 HMRC Customs Duty Schemes

How long it takes

Your payment will be allocated to your duty deferment balance:

  • by the next working day if you used Faster Payments (online or telephone banking) or CHAPS
  • within 3 working days if you used Bacs
Published 9 March 2020