You don’t need to take any action if:
- you only submit W5 or W6 warrants
- you’re an importer who already uses the Customs Declaration Service (CDS)
What’s changing
From summer 2024 you will need to use the Customs Financial Account on the CDS to view:
- Duty Deferment Account (DDA) statements for ATWD Excise Duty and VAT
- C79 VAT certificates for traders paying import VAT through ATWD
HMRC will write to you again to let you know the exact date this will start.
HMRC will no longer send your statements by post. You will only be able to view them online.
If you’re an ATWD trader who pays import VAT and declares it on the CDS, the collection date is changing. From 16 May 2024, it will be on the 16th of each month.
The way you use the ATWD system and input warrants won’t change.
What you need to do
If you have a DDA but haven’t subscribed to the CDS, you need to follow the steps below:
1. Subscribe to the CDS. To do this, go to GOV.UK and search ‘get access to customs declaration service’. Then select ‘subscribe to the customs declaration service’.
2. Set up a Direct Debit instruction. To do this, go to GOV.UK and search ‘direct debit for a duty deferment account’. Then select ‘set up a direct debit for a duty deferment account on the customs declaration service’.
If you already have a Direct Debit in place, please don’t change or cancel it. Your payments will continue as normal.
If you are an excise warehouse keeper who defers ATWD payments to a proprietor’s DDA, please make sure you take these steps.
If you use your DDA for both customs and ATWD in the same month
If you make payments of the same type for both customs and ATWD, you’ll see 2 separate Direct Debit collections.
For example, if you make Excise Duty payments for both activities, at the end of the month you’ll see:
- one with a reference ending in ‘D’ for the CDS Excise duty
- one with a reference ending in ‘A’ for the ATWD duty
More information
Go to GOV.UK and search:
- ‘C79’ and select ‘check how to import VAT certificate (C79)’
- ‘duty deferment statements’ and select ‘get copies of your duty deferment statements’
