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Cancellation of Import Entries for the purpose of changing the payment method is not permitted

02.10pm 19 October 2023

Customs would like to remind importers and their agents that the Customs (Import Entry WCO Message) Rules 2013 (“Rules”), reflective of the Customs and Excise Regulations 1996, do not permit the payment type to be amended once the entry has passed.

Customs will not permit a duplicate import entry to be lodged and the original entry to be cancelled solely for the purpose of changing the payment method.

For example, changing the entry from method C to B, as set out in the table below.

Fee payment methods

The Rules require the entry to specify the fee payment method in the entry, being one of:

Payment type Code Notes
Client Deferred D Client Deferred can only be used where the client has a Client Deferred account with Customs  
Broker Deferred B

Broker Deferred can only be used where the broker has a Broker Deferred account with Customs

Broker Deferred cannot be used where the client holds a Client Deferred account (except where the shipping terms are “DDP” – Delivered Duty Paid)  
Cash C Cash may be used regardless of the client’s or broker’s account status.  

For deferred payment account enquires please email

Customs may amend an entry to change payment method in exceptional circumstances

If there are exceptional circumstances which require the payment method on an import entry to change, then this may only occur with the prior written approval from Customs.

Examples of circumstances in which approval may be given include (among others):

  • Customs cancelled the deferred account in error, which led to the import entry to be cleared on cash.
  • The entry should have been declared under delivered duty paid (DDP) payment terms and the payment method on the entry should be “broker deferred”.
  • There is a Customs system issue that caused the charges to be billed to the incorrect account.

To seek approval please email with your request quoting the entry number in the following subject line “Change of payment method under exceptional circumstances ”.

In the body of the email detail, with relevant supporting evidence, the circumstances giving rise to the request. 

Please DO NOT amend the entry yourself

If the request is approved, Customs will change the payment method of the import entry and advise you accordingly.

Customs will also process a refund of payment as needed.