Payment can be made once the goods have arrived in the UK, using a CDSI reference, followed by 11 alpha-numerical digits, which will have the format: CDSI12A34BCD567 which will be located on the revenue notification issued to your customs agent.
To pay using CDSI use the: HMRC CDS Payment Form followed by the CDSI reference, and a debit card. Corporate credit cards will be charged a transaction fee.
Sort code: 20 05 17
Account number: 23372545
Account name: HMRC Customs Duty Schemes
Bank identifier code (BIC): BARCGB22
Account number (IBAN): GB16BARC20051723372545
Account name: HMRC Customs Duty Schemes
Your payment will be allocated to your duty deferment balance:
by the next working day if you used Faster Payments (online or telephone banking) or CHAPS
within 3 working days if you used Bacs
instantly or within 2 hours if you approve a payment through your online bank account
All importers that have subscribed to CDS are automatically provided with a cash account. Like a bank account, the cash account can have a balance allocated in advance of the import arrival, and the cash account noted on the customs declaration. To pay into a cash account, use the following link: Paying into your Customs Declaration Service cash account – GOV.UK (www.gov.uk).
The trader will require a CDSC payment reference number which can be located within the financial dashboard. It will begin with CDSC followed by an 11-digit cash account number. Paying via a funded cash account means that the customs declaration will immediately clear. Payments are usually credited within 2 hours.
The difference being that it permits the account to be topped up in advance if the balance is close to its limit, whereas a DDA linked to CHIEF has a maximum guarantee limit.
Whilst traders that have a DDA linked to CHIEF will automatically access a Duty Account Number (DAN) – they are required to set up a new direct debit.
By the next working day if you used Faster Payments (online or telephone banking) or CHAPS
Within 3 working days if you used Bacs
Instantly or within 2 hours if you approve a payment through your online bank account
General guarantee amounts are used for disputed or estimated amounts of duty or import VAT concerning customs valuation – for example in the use of customs valuation method 4 (b) , when the final value is yet to be confirmed, or for situations such as temporary admission.
The trader or their import agent may apply for a general guarantee account. The agent must be authorised to use the guarantee account, and once issued HMRC will write to confirm your national guarantee reference number.
You can use the ‘view your customs financial accounts’ service to check the balance and activity on your account for declarations you have made previously.
If entries are finalised as having no amount due (known as ‘correct as entered’) we’ll credit your general guarantee account with the amount originally secured.
If entries are finalised and you owe us money, we’ll send you a post-clearance demand note (C18) asking you to pay the amount due.
You can pay by cash, cheque or use a deferment account. Once HMRC receive the payment, they willl credit your general guarantee account.
1 Kingdom Street,
London,
W2 6BD
