If you import goods regularly, you can apply for a duty deferment account to delay paying most customs or tax charges, for example:

• Customs Duty
• excise duties
• import VAT

You can also apply to delay paying duties on goods released from an excise warehouse.

A duty deferment account lets the importer (or someone who represents them) make one payment a month through Direct Debit instead of paying for individual consignments.

Who can apply

Anyone can apply for a duty deferment account to pay import duties in Great Britain.

Before you apply

To complete your application you’ll need your business’s:

• EORI number
• name associated with your EORI number
• registered company number (if this applies), in the UK this will be from Companies House
• UK address associated with your EORI number
• correspondence address
• VAT number (if this applies)
• company directors’ and officials’ details, including date of birth
• person responsible for customs authorisations, their details and practical customs experience
• estimated debt

If you apply for a guarantee waiver you may also need:

• records of any times when your business has not followed customs or tax rules in the last 3 years
• financial records

Apply to defer Customs Duty, excise duty and import VAT

If you want to defer Customs Duty, excise duty and import VAT you must:must follow these steps.

1. Decide if you want to reduce financial guarantees by using a duty deferment account guarantee waiver approval or Authorisedauthorised Economiceconomic Operatoroperators customsfor simplification (AEOC)customs.

2. Have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you apply.

3. Apply for a duty deferment account and optional guarantee waiver.

If you’you’re re not applying for, or have not received a guarantee waiver approval, you’ll need to provide a guarantee from a financial institution that’s both:

• established in the UK
• regulated by the Prudential Regulation Authority (PRA)

Check the Bank of England website to find out which firms the PRA regulates.

You should not submit a guarantee unless we ask you to provide one after you have applied for a duty deferment account.

If you’re applying to defer excise duty

This application applies to any excise duty deferred at importation or released from an excise warehouse.

You can also still use the Exciseexcise Paymentpayment Securitysecurity Systemsystem for duty deferment that is not part of importation or releasing goods from an excise warehouse.

If you’re applying to defer import VAT

You can apply to defer import VAT if you’re a trader who is either:

• not VAT registered
• VAT-registered VAT-registered and not accounting for VAT on your VAT Return

You do not need to apply for a deferment account to defer import VAT if you’re using postponed VAT accounting for imports.

If you’re applying for a guarantee waiver of up to £10,000 per month

YouYou’ll will need to tell HMRC more information about your finances if you:

• do not file accounts at Companies House (for example, if you are a sole trader or a general partnership)
• file consolidated accounts at Companies House

Authorised Economiceconomic Operatorsoperators for Customscustoms (AEOC and AEOF) do not need to upload a PFS1 form.

If you’re applying for a guarantee waiver of over £10,000 per month

You’ll need to provide additional information about your finances using the PFS1 form and provide supporting documents with your application.

Authorised Economiceconomic Operatorsoperators for Customscustoms (AEOC and AEOF) do not need to upload a PFS1.

Find out more about the supporting documents you need to provide when you tell HMRC more information about your finances.

After you’ve applied

If your application is approved

When we have all the information to process your application, we’ll aim to complete this within 30 working days. If you need to apply for a financial guarantee, this may take longer.

If your application is approved and a Direct Debit is in place you’ll get a deferment approval number. You’ll need to use thisthis to onfill in your importDirect declarationsDebit or to remove goods from an excise warehouse.Instruction.

IfYou’ll you do not use your duty deferment account immediately, you’ll still need to provide your Direct Debit Instruction.Instruction We’ll not be able to activatemake yourthe account ifactive youeven doif you’re not provideactually itintending whento youuse submit your application.duty Thisdeferment may cause a delay in activating your account when you do need to use it.immediately.

If the amount of your deferral limit is lessmore than your guarantee waiver

If there’s a gap between your requested deferral limit and the amount of guarantee waiver you qualify for, we’ll advise you of your options to:

• provide a full or partial guarantee deferment of payment to HMRC
• accept a reduced deferral limit

If we do not get a reply from you in 30 days, we may reject your application.

If your application is rejected

If your application is rejected we’ll inform you of your right to request a review or appeal the decision.

Authorising someone to use your deferment approval number

You can Setset up or view an authority on the Customs Declaration Service.

CancellingCancel or amend your account

Find out how you can cancel or amend your account by using an online form.

Get more information

Find out more information about how to use your duty deferment account.