HMRC have provided an update on the issue of duty deferment and the use of 3rd party DANs, after feedback was shared in December 2023 and January 2024.
HMRC have stated that they have considered all of the comments carefully and can confirm that they are content for the existing practices to continue.
By “existing practices” they mean that warehousekeepers can continue to use a third party’s deferment account (e.g., a supermarket taking delivery of the goods) in the way that they understand is currently happening.
They also said that they need to do more work on what this means for guidance changes and so on, to ensure that their policy approach in this area is clear, and they will share draft changes with us for comment in due course.
We will make you aware of any future updates.
