If you are importing goods into the UK for the first time you may be advised to seek the assistance of a qualified customs agent. The process of creating and filing the correct documentation, such that the goods can pass through border controls with no hold-ups, and any duties or import VAT are paid, is not a process for the faint-hearted.
For example, a Duty Deferment Account (DDA) is the main payment method for customs and excise duty. It can also be used to pay import VAT. Having a DDA lets you defer payments for customs duty, excise duty and import VAT. It also lets you make monthly payments to HMRC through Direct Debit, instead of paying for individual consignments immediately at import, or when released from a duty suspensive procedure such as customs warehousing or excise warehousing. If payments are above £20million this will need to be paid by CHAPS.
If you import non-controlled goods into Great Britain from the EU and use delayed declarations, you will need to have access to a DDA when submitting your first supplementary declarations. You will have 175 days to attain a DDA and submit a full declaration from the day the goods arrive in GB.
Either you or your agent must also be authorised to use Simplified Customs Declarations Processes and have a DDA.
In order to successfully obtain an account, you must meet certain authorisation criteria. Once your application is successful you will be sent a Deferment Approval Number (DAN). The DAN used for declarations must always be quoted on all declarations.
All account holders must continuously satisfy the authorisation criteria in place, even after the application is successful. When making an application, you will need to provide information about your business such as an EORI number, Business Address associated with your EORI number, correspondence address; and you might require your VAT number (VAT numbers are usually not required for DDA).
Moving goods across the UK’s borders in either direction requires compliance with a whole raft of red tape. Unless you have the tenacity and time to burrow into the various customs clearance and duty/VAT payments processes, we again suggest that you consider the services of an experienced customs agent to take care of these chores for you.