HMRC Guidance: Apply for an account to defer duty payments when you import or release goods into Great Britain

Update March 11, 2021: The ‘Finance dashboard duty deferment account statements’ section has been added.

Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.

Contents

1. Who can apply
2. Before you apply
3. Apply to defer Customs Duty, excise duty and import VAT
4. If you’re applying for a guarantee waiver of up to £10,000 per month
5. If you’re applying for a guarantee waiver of over £10,000 per month
6. After you’ve applied
7. Finance dashboard duty deferment account statements
8. Authorise someone to use your deferment approval number
9. Cancel or amend your account
10. Get more information

Source gov.uk

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