Traders importing goods into the UK must normally pay their full customs duties and import VAT for each consignment at the time of import. In particular for traders importing goods on a regular basis, applying for a duty determent account (DDA) instead may be beneficial. This will allow them to defer paying their charges to the 15th of the next month, which they can then do using a Direct Debit system.
- Find details about how to apply for a duty deferment account here.
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