Duty deferment account
A duty deferment account lets an importer delay paying duty and import charges, settling them monthly by direct debit instead of per shipment.
Last reviewed 16 July 2026.
A duty deferment account (DDA) is an arrangement with HMRC that lets a business postpone paying customs duty, excise duty and (where not using PVA) import VAT. Instead of paying on each consignment as it clears, the charges are accumulated and paid once a month by direct debit.
Deferment smooths cash flow and speeds clearance, because goods can be released without waiting for an individual payment to settle. Historically a DDA required a bank guarantee, though many businesses can now hold one without a guarantee under approved conditions.
Importers who clear goods frequently often combine a deferment account with postponed VAT accounting: PVA removes the import VAT cash cost, while the DDA defers the customs duty to a monthly cycle.
How it affects your landed cost
A duty deferment account changes when you pay duty, not how much — the duty is the same landed cost, just settled monthly rather than per shipment. Understanding this separates the cash-flow question from the true-cost question. Our calculator focuses on the actual duty and VAT amounts on your goods, so you know the real cost regardless of when the direct debit lands.
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