Page summary:
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.
Change made:
Guidance has been updated when applying for a guarantee waiver of up to £10,000 per month, you 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).
Source gov.uk
