Top-up your Customs Declaration Service duty deferment account
Source: gov.uk (2025-04-09)

How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.

If you reach your monthly deferment limit, you cannot import any more goods using Customs Declaration Service software.

If you’re close to, or exceed your limit, you can make a payment which we will allocate against import duties or VAT due on your account. This will increase your available balance so that you can continue to import goods.

If you regularly exceed your monthly limit, you should ask your guarantor to send an amendment to the existing guarantee or increase your waiver limits.

When you make a payment, your monthly direct debit or CHAPS payment will be reduced. We will show this on your Customs Declaration Service duty deferment statements.

There is currently a delay in the time it takes for duty deferment top-up to reach your duty deferment account. If you are using duty deferment as a method of payment on your declaration, your limit cannot be increased within the 2 hour timescale and may take longer.

What you need

You need your duty deferment account reference to use this service. This reference will always be made up of 4 characters and 7 numbers (for example, ‘CDSD0000000’).

If you use an incorrect payment reference or pay into an incorrect bank account:
- there will be a delay in the payment being allocated correctly
- your goods clearance will be delayed
Pay online

You can pay online by approving a payment through your online bank account.

Pay now (https://www.tax.service.gov.uk/pay/cds-deferment/start-journey)

Paying online through your bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can sometimes take up to 2 hours to show in your account.

You must check your account balances have been updated before making declarations.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment should be allocated to your duty deferment balance by the next working day.

If you pay by Bacs (Bankers Automated Clearing System), your payment should be allocated to your duty deferment balance within 3 working days.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 10
- account number — 14077970
- account name — HMRC Customs Duty Schemes
Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB16 BARC 2005 1723 3725 45
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Customs Duty Schemes
You should make overseas payments in sterling (GBP). Your bank may charge you if you use any other currency.

If needed, you can provide your bank with the following HMRC banking address:

Barclays Bank PLC1 Churchill PlaceLondonUnited KingdomE14 5HP