DEFERRED DUTY PAYMENTS

Please find some updated guidance for you below in relation to deferred duty payments. In addition, please see below guidance on UK and EU preferential export procedures.

Deferred duty payments

Duty Deferment Account holders who are experiencing severe financial difficulties as a result of the COVID-19 measures in place, and who are unable to make payment of deferred customs duties and import VAT due on 15 May, can contact HMRC for approval to an arrangement for extended period for making full or partial payment without having their guarantee called upon or their account suspended.

If a duty deferment user is facing severe financial difficulties as a direct result of COVID-19 and is unable to make payment of deferred customs duty and import VAT due on 15 May they should contact HMRC to request an extension.

Duty Deferment users who had a payment extension agreed for their April payment should email the Central Deferment Office cdoenquiries@hmrc.gov.uk. The email should confirm that the payment extension is being requested for the May payment due to COVID-19 and should also indicate that their financial situation remains the same (or has worsened).

All other requests can be made by contacting the Central Deferment Office at the email address above, or by phoning 03000 594243 or the COVID-19 helpline on 0800 024 1222.

The helpline operating hours are between 8am and 4pm Monday to Friday (excluding bank holidays)

Separate arrangements are available for deferred excise payments. Businesses unable to pay excise duty owed to HMRC due to COVID-19 should contact the COVID-19 helpline to on 0800 024 1222 discuss an enhanced Time to Pay arrangement.

Please note that HMRC can only arrange Duty Deferment extended payment arrangements with the Duty Deferment Account (DDA) holder.  Where a customs agent or intermediary who holds a DDA is granted an extended payment arrangement, HMRC would expect the agent to pass on the benefit of the additional time to pay to the importer if the payment arrangement was agreed on the basis that they’ve been unable to secure payment from an importer.

UK and EU preferential export procedures

Due to coronavirus (COVID-19), in addition to easements already introduced when claiming preference on imports into the UK, Government has put temporary measures in place enabling exporters to apply for, and receive, copy preference documents from HMRC via email when exporting goods under the UK and EU’s preferential trading arrangements.  Further information and links to the forms themselves obtained from Notice 827: UK and EU preferential export procedures and Notice 812: European Union preferences – trade with Turkey

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