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CUSTOMS WORKFLOW · DDA · OPERATOR HANDOFF

Check DDA headroom before the declaration needs it.

A Duty Deferment Account can delay payment, but an exhausted limit, missing authority or incorrect declaration reference can delay clearance. Put capacity and permission ahead of submission.

DIRECT ANSWER · DDA

Confirm account authority and available limit, complete the current CDS deferment fields and authorisation references, then reconcile the monthly statement and payment date.

FIVE-CHECK HANDOFF

Move the job in order.

Each checkpoint produces evidence for the next person or system. A failed checkpoint stays visible.

  1. 01
    Check account and headroom

    Confirm the account, guarantee or waiver and remaining monthly capacity for the expected liability.

  2. 02
    Confirm representative authority

    Make sure the declarant is authorised to use the importer’s deferment approval number.

  3. 03
    Complete the CDS references

    Use current 1DAN/2DAN, guarantee and authorisation instructions for the charge treatment.

  4. 04
    Watch the clearance response

    A refused deferment needs a payment or account-resolution path before release.

  5. 05
    Reconcile statement and payment

    Tie declarations and adjustments to the monthly statement and the next payment date.

HAVE READY

Inputs

  • DDA number and authority
  • Guarantee/waiver position
  • Expected liability
  • CDS payment references
  • Monthly statement
STOP AND RESOLVE

Do not hand off green

  • Limit cannot cover the amount
  • Authority is missing
  • 1DAN/2DAN treatment conflicts
  • Statement does not reconcile
RELATED DESK JOB

Carry the handoff into the pack.

The diagram is ungated. Use the related browser workpaper to turn the movement into a reviewable action list.

CROSS-FOOT THE DUTY AND VAT SCENARIO →
OPERATOR LIBRARY

Six connected customs workflows.

Move between border, VAT, product-control, safety-and-security, payment and transit handoffs without losing the source trail.

GMR / GVMSGMR and GVMS checklist for a border-ready movementOPEN CHECKLIST →PVAPostponed VAT Accounting declaration checklistOPEN CHECKLIST →IPAFFSIPAFFS import notification and document handoff checklistOPEN CHECKLIST →ENS / ICS2ENS and ICS2 entry summary declaration checklistOPEN CHECKLIST →DDADuty Deferment Account declaration and headroom checklistCURRENT CHECKLISTT1 / NCTST1 and NCTS transit movement checklistOPEN CHECKLIST →
PRIMARY SOURCE REGISTER

Keep the official page open.

Facts above are traced to the source edition checked on 17 July 2026. Operational prompts organise the job; they do not replace the current official instruction.

  1. How to use your duty deferment accountHM Revenue & Customs · GOV.UK · CHECKED 17 JULY 2026
  2. Set up an account to defer duty paymentsHM Revenue & Customs · GOV.UK · CHECKED 17 JULY 2026
  3. CDS DE 2/6 deferred payment instructionsHM Revenue & Customs · GOV.UK · CHECKED 17 JULY 2026

Bring the real workflow to the numbers call.

Map the source documents, current handling time, customs system and failure points. Leave with the best first workflow and an ROI range.

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SOURCE-LED AUTHORITY ASSET · REVIEWED 2026-07-17 · SOURCES AND CORRECTIONS · pack@getdeclarix.com