HMRC Guidance: Check which type of account to apply for to defer duty payments when you import goods or release goods from an excise warehouse

Update March 18, 2021: Guidance has been updated to include information about applying for a duty deferment account in Great Britain if you are established outside of the UK.

Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.