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What is a Duty Deferment Account (DDA)?

A DDA is also known as a Duty Deferment Account.

A Duty Deferment Account is an account granted by HMRC used by businesses to defer payment of customs duties, Import VAT and excise duties. Instead of paying these charges immediately for each shipment, businesses can consolidate them into a single monthly payment. This system is particularly useful for companies with regular import activity, as it simplifies financial operations and improves efficiency.
 
 
A DDA is a credit account that a trader can open with HMRC, that allows for delayed payment of:
 
⦁ Customs Duty
⦁ Excise Duty
⦁ Import VAT
 
Whether clearing by full frontier declaration or taking advantage of simplified procedure, use of a DDA means that arrivals within a calendar month don't require any actual payment until the 15th of the following month.
 
Benefits of a DDA
By deferring duty payments, typically up to 30 days, businesses retain liquidity that would otherwise be tied up at the point of import. This flexibility allows for a more strategic use of funds and supports operational resilience, especially during peak trading periods.
 
Anyone can apply for a duty deferment account to pay import duties in Great Britain.

To complete your application you’ll need:

  • Your Government Gateway login
  • EORI number
  • Company name & address associated with your EORI number
  • Registered company number (if this applies), in the UK
  • Correspondence address
  • VAT number
  • Directors’ and officials’ details, including date of birth
  • The person responsible for customs authorisations their details and practical customs experience
  • Your estimated monthly customs duty and excise duty

For the full HMRC guide click HERE.

This is not the only means of deferral for VAT, see Postponed VAT Accounting for more.
 
Gain clear, practical guidance on Duty Deferment Accounts (DDA) and avoid unnecessary cash flow strain on your imports. Download the full guide to understand how deferring your customs duties, import VAT, and excise duties into a single monthly payment can improve financial control, speed up customs clearance, and keep your GB–EU trade moving smoothly. 
 
If you want to open a DDA, then click here for more information on our website. 
 
Watch Matt Jones, CFO of EORI (UK), explain more about Duty Deferment Accounts.