Guidance

Set up a Direct Debit for a duty deferment account on the Customs Handling of Import and Export Freight system

Set up a Direct Debit with your bank or building society if you’ve applied for a duty deferment account.

If you’ve already applied for a duty deferment account including a new Great Britain account with optional guarantee waiver, you’ll need to set up a Direct Debit arrangement with your bank or building society.

If you do not need to use your duty deferment account immediately you’ll still need to provide your Direct Debit instruction when you submit your application. Your account cannot be activated without this information.  

Before you start

You need your bank or building society’s details, including the:

  • account holder’s name (as it appears on your bank statement)
  • sort code and account number
  • bank or building society name and address

If you have an existing deferment account and want to change bank details, you should also include the deferment account number we sent you when you applied for a duty deferment account.

How you set up a Direct Debit will depend on whether you’re using the Customs Handling of Import and Export Freight (CHIEF) system or the Customs Declaration Service for duty deferment.

If you’re using duty deferment in Great Britain, you’ll be using the CHIEF system unless you’ve been notified by HMRC that your deferment account is migrating to the Customs Declaration Service.

If you’re using duty deferment in Northern Ireland, use the Customs Declaration Service.

Using the Customs Handling of Import and Export Freight system (CHIEF)

You must print and post your Direct Debit Instruction (C1202). You should send it to the address on the form.

To ask for this form in Welsh send an email to gwasanaeth.cymraeg@hmrc.gov.uk

Published 12 February 2016
Last updated 20 March 2023 + show all updates
  1. The Dropbox information has been removed as this was a temporary service and is no longer available for sending new applications to set up or change Direct Debit instructions. You now need to print and post your Direct Debit Instruction (C1202).

  2. The list of banks who have signed up to use a secure data transfer method (Dropbox) has been updated.

  3. Updated the list of banks. Clarified that the Direct Debit Instruction form should be filled in on screen then emailed to HMRC. Removed information about using the Customs Declaration Service.

  4. This page has been updated because the Brexit transition period has ended.

  5. Information about sending your Direct Debit instructions for the Customs Handling of Import and Export Freight (CHIEF) system has been updated.

  6. This page has been updated with information about setting up a direct debit for Customs Declaration Service.

  7. Secure data transfer information when using CHIEF has been added and a new section about moving goods between Great Britain and Northern Ireland.

  8. First published.