Set up a Direct Debit for a duty deferment account on the Customs Handling of Import and Export Freight system

If you’ve already applied for a duty deferment account including a new Great Britain account with optional guarantee waiver, you’ll need to set up a Direct Debit arrangement with your bank or building society.

If you do not need to use your duty deferment account immediately you’ll still need to provide your Direct Debit instruction when you submit your application. Your account cannot be activated without this information.  

Before you start

You need your bank or building society’s details, including the:

• account holder’s name (as it appears on your bank statement)
• sort code and account number
• bank or building society name and address

How you set up a Direct Debit will depend on whether you’re using the Customs Handling of Import and Export Freight (CHIEF) system or the Customs Declaration Service for duty deferment.

If you’re using duty deferment in Great Britain, you’ll be using the CHIEF system unless you’ve been notified by HMRC that your deferment account is migrating to the Customs Declaration Service.

If you’re using duty deferment in Northern Ireland, use the Customs Declaration Service.

Using the Customs Handling of Import and Export Freight system (CHIEF)

If you’re using CHIEF, as a temporary measure during the COVID-19 pandemic, we’ve introduced a secure data transfer method (Dropbox). Check if your bank is on the list of those who have signed up:

• Access Bank
• Allied Irish Bank (GB)
• Allied Irish Bank NI
• Bank of America
• Bank of England
• Bank of Scotland
• Barclays
• Citibank NA
• ClearBank
• Clydesdale
• Co-operative Bank
• Cumberland Building Society
• Danske (Northern)
• HSBC
• JP Morgan
• Lloyds
• MetroBank
• Modulr
• Monzo
• NatWest
• Royal Bank of Scotland
• Skandinaviska Enskilda Banken AB (SEB)
• Starling Bank
• TSB
• Ulster Bank
• Virgin Money

If your bank is not listed, follow the print and post process.

If you have access to a scanner, you can use Dropbox to send Direct Debit instructions to HMRC by email.

This will reduce the waiting times for:

• setting up new Direct Debits
• changes to current Direct Debits

You must:

1. Read the Dropbox Protocols.

2. Send an email confirming you accept the protocols to the Duty Deferment Office at chiefdefermentdirectdebits@hmrc.gov.uk

We’ll reply and tell you what to do next. The Direct Debit Instruction form (C1202) is designed to be filled in on screen. Do not send the Direct Debit Instruction until we ask you to.

Print and post your form

If you do not have access to a scanner, are unable to follow the Dropbox process or your bank does not accept the Dropbox process, you can print and post your Direct Debit Instruction (C1202). You should send it to the address on the form.

If you print and post your form, it will take longer for us to receive and process it than if you scan and email it.

To ask for this form in Welsh (Cymraeg) send an email to gwasanaeth.cymraeg@hmrc.gov.uk