Guidance

Top-up your Customs Declaration Service duty deferment account

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

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

If you reach your monthly deferment limit, you cannot import any more goods using Customs Declaration Service software.

If you’re close to, or exceed your limit, you can make a payment which we will 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 or increase your waiver limits.

When you make a payment, your monthly direct debit or CHAPS payment will be reduced. We will show this on your Customs Declaration Service duty deferment statements.

How to pay into your duty deferment account

You can approve a payment through your online bank account or make a transfer by Faster Payments, CHAPS or Bacs.

Pay online

You need your duty deferment account reference to use this service. Your reference should begin with ‘CDSD’, followed by your 7-digit duty deferment account number.

If you use an incorrect payment reference or pay into an incorrect bank account, your goods clearance will be delayed.

Pay now

Approve a payment through your online bank account

You can pay directly using your online or mobile bank account. You need to have your online banking details ready to pay this way.

When using the online service, select the ‘pay by bank account’ option. You will be directed to sign in to your online or mobile banking account to approve your payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account. You must check your account balances have been updated before making declarations.

Make a transfer by Faster Payments, CHAPS or Bacs

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

There is currently a delay in the time it takes for duty deferment top-up to reach your duty deferment account. If you are using duty deferment as a method of payment on your declaration, your limit cannot be increased within the 2 hour timescale and may take longer.

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
  • instantly or within 2 hours if you approve a payment through your online bank account
Published 9 March 2020
Last updated 5 January 2023 + show all updates
  1. If you regularly exceed your monthly limit, you should ask your guarantor to send an amendment to the existing guarantee or increase your waiver limits. When approving a payment through your online bank account, you must check your account balances have been updated before making declarations.

  2. Information about a delay in top-ups reaching duty deferment accounts has been added to 'How long it takes'.

  3. The account details for topping up your duty deferment account using the Customs Declaration Service have been updated.

  4. A link to pay online and information about how to approve a payment through your online bank account have been added.

  5. First published.