Duty deferment/customs bonds

Duty on goods imported from outside the EU are payable immediately upon their arrival into the UK. A  duty deferment/customs bond allows importers the flexibility to defer payment for up to 45 days. This deferment period provides a very real cash flow advantage.


  • Importers and freight forwarders (e.g. food, alcohol and clothing).


  • HM Revenue and Customs.