Duty Deferment Account Explained: How to Defer Import Duty and VAT with HMRC
Last updated: June 2026 Table of Contents What Is a Duty Deferment Account? How Duty Deferment Works. The Payment Cycle Who Can Apply for a Duty Deferment Account? How to Apply for a Duty Deferment Account What Duties Can Be Deferred? The Guarantee Requirement. Do You Need One? Duty Deferment and the Guarantee Waiver Duty […]