Duty deferment lets you settle charges in a batch rather than paying on every shipment. In the United Kingdom this runs through a duty deferment account (DDA) with HMRC: you pay duty and import VAT once a month, usually after putting a security or guarantee in place. The EU provides a comparable deferment under the Union Customs Code (UCC).
How it works
- A whole month of charges settled by one batched payment.
- A security or guarantee is required (conditions and amounts per HMRC).
- In GB the DDA works with the CDS system on import declarations.
- In the EU, deferred payment is possible under UCC rules.
A DDA (Duty Deferment Account) is an HMRC account that lets you defer and batch-pay duty and import VAT in GB.
This is general information, not legal advice; confirm the conditions and time limits with the competent authority. See customs clearance and services.
