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Duty Deferment Accounts (DDA) for delayed declarations imported into Great Britain (GB) by Intermediaries/Agents

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An update blog for Agents/Intermediaries on how to attain a Duty Deferment Account (DDA). Duty Deferment is the main payment method for customs and excise duty. It can also be used to pay import VAT. Having a duty deferment account lets you defer payments for customs duty, excise duty and import VAT and 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.