Customs Information Paper 18 (2017)

Criteria for Duty Deferment Account under the Union Customs Code (UCC)

1. Introduction.

HM Revenue and Customs (HMRC) wish to clarify that under current EU legislation we are unable to offer a new Duty Deferment Account to Economic Operators who do not meet all of the criteria.

2. Criteria for a Duty Deferment Account.

In order to be authorised to operate a Duty Deferment Account, the applicant must meet certain criteria. The account must then be supported by a financial security. The relevant criteria are:

3. How to apply for a guarantee for a Duty Deferment Account.

You will need to complete the CCG1 application if you are applying for a Duty Deferment Account. 

Once you have been authorised to hold the Duty Deferment Account you will be asked to supply the security in the form of a CCG2. This should be completed by an approved bank or financial institution. 

HMRC only accept guarantees from institutions on the British Bankers’ Association and Financial Conduct Authority lists. 

In the authorisation letter you will also be given the links to the C1202 direct debit instruction and C1207N agents’ authorisation form.

4. What if I already have a Duty Deferment Account?

If you currently have a Duty Deferment Account this does not affect you. If in the future you are in a position requiring a significant change then the new conditions will apply.

5. Contact details

Any questions regarding Duty Deferment should be emailed to:

Any questions regarding Customs Comprehensive Guarantees should be emailed to


• support: (t) 01784 240400 (e)
• sales: (t) 01784 242200 (e)