Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when new rules will be introduced to allow traders to apply for a Duty Deferment Account without a Customs Comprehensive Guarantee.

To be approved for a Duty Deferment Account (DDA) under the current Union Customs Code (UCC) rules customers need to be authorised by HMRC to provide a Customs Comprehensive Guarantee (CCG). This approach will continue until the end of the Transition Period, after which the requirement for a CCG to underpin a DDA in Great Britain will be removed for most compliant and solvent businesses.

The legislation to enable this change was laid in Parliament on 10 September. HMRC are developing a new application process for businesses wishing to use duty deferment in Great Britain at the end of the Transition Period. This is expected to be available by early November 2020.

The existing UCC rules for guarantees will continue to apply to businesses using duty deferment in Northern Ireland.