Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 11 Sep 2024 17:50:39 GMT by Guidance Clarity
Hello, All the guidance I look at relating to applying for a UK Deferment Account is directed at UK Importers. As an importer I have been looking at getting my own deferment account however my carrier (a French haulier) have advised that they have their own UK Deferment account that I could use (for excise as well as import duty) . How can this be the case? They are not importers just a carrier/haulier, is their Deferment Account valid? Would it be ok for me to use? Looking at the criteria "Check if you are established in the UK for customs" it seems that they are not. Thanks for any help in advance.
Posted Mon, 16 Sep 2024 19:52:46 GMT by Customs oldtimer
An importer or representative can get a deferment account. It’s common for representatives to use their deferment account to pay the customs duty on their customers behalf . They usually charge a fee for this. This is a commercial arrangement between the parties. It is possible for a non UK established business to obtain a deferment account but there are specific requirements that must be met. A non uk established business cannot however act as a customs representative. If your haulier has a uk deferment account then they must have provided the necessary details including uk bank details for payment of the monthly direct debit to HMRC. As an importer yourself you can get your own deferment account or use your cash account ( available in your CDS financial dashboard).
Posted Wed, 18 Sep 2024 14:35:50 GMT by HMRC Admin 13 Response
Hi Guidance Clarity,
Customs agents and hauliers can have duty deferment account(s) approved by HMRC. 
They can use these accounts to provide services to importers. 
You can check to find out how you can hire a person or business to deal with customs for you at the following guidance:
Get someone to deal with customs for you
Thank you

You must be signed in to post in this forum.