½Û×ÓÊÓƵ

March 2021

If you've already set up duty deferment account, you can defer paying duties and Import VAT when you complete your declaration.

You cannot defer duty if:

1. Ìý

   •ÌýÌýÌýÌý you have exceeded your guarantee or account limit for the calendar month

2. Ìý

   •ÌýÌýÌýÌý the amount in your account or guarantee left for the calendar month does not fully cover the deferment requested

3. Ìý

   •ÌýÌýÌýÌý we have stopped the use of your account due to payment, or other compliance problems

If we refuse deferment, there will be a delay in clearance. It is important for you to have the correct guarantee or account level for any large import or peak period liabilities.

What you can defer

You can defer:

1. Ìý

   •ÌýÌýÌýÌý customs duties

2. Ìý

   •ÌýÌýÌýÌý Import VAT

3. Ìý

   •ÌýÌýÌýÌý Excise duty VAT

4. Ìý

   •ÌýÌýÌýÌý Excise duties (including Tobacco Products Duty)

5. Ìý

   •ÌýÌýÌýÌý levies imposed under the Common Agricultural Policy of the EU

6. Ìý

   •ÌýÌýÌýÌý Positive Monetary Compensatory Amounts under the Common Agricultural Policy

7. Ìý

   •