Guidance

Top-up your Customs Declaration Service duty deferment account

IfFind you'reout closehow to exceedingmake youran monthlyearly dutypayment defermentto limit,increase youyour canavailable makebalance anif earlyyou're paymentclose to increaseexceeding your availablemonthly balance.duty deferment limit.

From:
HM Revenue & Customs
Published
9 March 2020
Last updated
522 JanuaryJuly 20232024 — See all updates

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

There tois paycurrently intoa delay in the time it takes for duty deferment top-up to reach your duty deferment account

Youaccount. canIf approveyou are using duty deferment as a method of payment throughon your onlinedeclaration, bankyour accountlimit orcannot makebe aincreased transferwithin bythe Faster2 Payments,hour CHAPStimescale orand Bacs.may take longer.

PayWhat onlineyou need

You need your duty deferment account reference to use this service. YourThis reference shouldwill beginalways withbe ‘CDSD’,made followedup byof your4 7-digitcharacters dutyand deferment7 accountnumbers number.(for example, ‘CDSD0000000’).

If you use an incorrect payment reference or pay into an incorrect bank account,account:

  • there will be a delay in the payment being allocated correctly
  • your goods clearance will be delayed.

    delayed

Pay online

You can pay online by approving a payment through your online bank account.

Pay now

ApprovePaying aonline payment through your online bank account

You can pay directlyby usingapproving youra onlinepayment orthrough mobile bank account. You need to have your online bankingbank detailsaccount readyby toselecting 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.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can sometimes ittake takes up to 2 hours to show in your account.

You must check your account balances have been updated before making declarations.

MakePay aby bank transfer

If byyou Fasterpay Payments,by CHAPS (Clearing House Automated Payment System) or Bacs

IfFaster Payments, your accountpayment isshould inbe theallocated UK

Sortto codeAccountyour numberAccountduty name
20deferment 05balance 1723372545Customsby Dutythe Schemes
next working day.

If youryou accountpay isby overseas

BankBacs identifier(Bankers codeAutomated (BIC)AccountClearing numberSystem), (IBAN)Accountyour name
BARCGB22GB16BARC20051723372545Customspayment Dutyshould Schemes

Howbe longallocated itto takes

your duty deferment balance within 3 working days.

ThereWe isrecommend currentlyyou acheck delayyour inbank’s theprocessing timetimes itand takesmaximum fortransaction dutylimits defermentbefore top-upyou pay.

Account details to reachuse if your dutyaccount defermentis account.in Ifthe youUK

Use arethe usingfollowing dutydetails defermentto asmake a method of payment onif your declaration,account youris limitin cannotthe beUK:

  • sort increasedcode within— the20 205 hour17
  • account timescalenumber and— may23372545
  • account takename longer.

    — HMRC Customs Duty Schemes

Your

Account paymentdetails willto beuse allocatedif your account is overseas

Use the following details to make a payment if your dutyaccount defermentis balance:overseas:

  • byaccount thenumber next(IBAN) working— dayGB16 ifBARC you2005 used1723 Faster3725 Payments45
  • Business (onlineIdentifier orCode telephone(BIC) banking)— or CHAPS BARCGB22
  • withinaccount 3name working— daysHMRC ifCustoms youDuty used Bacs Schemes
  • instantly

You orshould withinmake 2overseas hourspayments in sterling (GBP). Your bank may charge you if you approveuse aany paymentother throughcurrency.

If yourneeded, onlineyou can provide your bank accountwith the following HMRC banking address:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Updates to this page

Published 9 March 2020
Last updated 522 JanuaryJuly 20232024 + show all updates

  1. References to Customs Handling of Import and Export Freight (CHIEF) have been removed as this service is no longer available. The address to provide your bank if requested has been added.

  2. 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.

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

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

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

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