How to read HMRC Duty Deferment Account statements — practical guide (2026)
Why the C&E48 matters and what is on it
If your company holds a Duty Deferment Account (DDA), every UK import clearance is posted to your DAN — instead of paying duty and any VAT at the point of each container, the customs agent enters your DAN on the declaration and HMRC aggregates everything into a single monthly statement. That statement is the C&E48 — Duty Deferment Statement, published in the CDS Financial Dashboard, typically on the 4th working day of the following month (gov.uk — Get your import VAT and duty adjustment statements).
Over many years of supporting Polish importers, the EasyClearance Team has noticed that the C&E48 is a document accountants tend to skim — yet it is the single source of truth on what you actually owe HMRC and whether the freight forwarder has slipped up on re-invoiced duty. A well-reconciled statement catches errors worth a few hundred to a few thousand pounds every month. A poorly reconciled one creates a dispute with HMRC three years later, when a post-clearance audit arrives.
This guide shows: where exactly to find the C&E48, what the key columns mean (MRN, duty type code, posting date), how to match rows against freight invoices, where over-declarations typically hide and how to monitor the DDA limit to avoid blocking clearances mid-month.
Where to download the statement — CDS Financial Dashboard step by step
Since June 2023 every UK import declaration goes through CDS (Customs Declaration Service) and paper C&E48s posted by mail are history. The current route:
- Sign in to HMRC Online Services via Government Gateway (you need a company User ID with CDS entitlement).
- Go to Customs Declaration Service → Financial Dashboard.
- Select the Duty Deferment Statements tab.
- The list shows the last 6 months — you can download the PDF (human-readable) or the CSV (for reconciliation in Excel).
- Alongside, in the Guarantee Level tab, you see current DDA utilisation against the guarantee limit (CCG) — a separate screen covered further down in the limit section.
Statement columns — what each one means
The C&E48 looks like an accounting spreadsheet. Columns (left-to-right in the CDS CSV version):
| Column | Meaning | What to watch |
|---|---|---|
| MRN | Movement Reference Number — 18-character CDS declaration identifier (e.g. 24GB123456789ABCDE) | Unique key. Use it to match against freight invoices. |
| Declaration acceptance date | Date HMRC accepted the declaration | Not always = Posting date. Acceptance can be a day earlier. |
| Posting date | Date the charge was posted to the DAN | This determines the statement month — an import of 31.03 posted on 01.04 lands on the April statement. |
| Declarant EORI | EORI of the entity that submitted the declaration | Verify it is your EORI or that of your authorised agent. A foreign EORI = fraud flag. |
| Duty type code | Type of charge (A00, B00, A20, etc.) | A00 = duty, B00 = VAT (only if you do NOT use PVA). Full list in the UK Trade Tariff. |
| Amount deferred | GBP amount posted to the DAN | Sum of all rows = your monthly liability to HMRC. |
| Tax type description | Descriptive version of the duty type code | Useful for an accountant who doesn't have the 3-character codes memorised. |
Duty type codes — quick glossary
- A00 — Customs Duty (standard rate from the UK Trade Tariff or TCA/GSP preferential rate)
- B00 — Import VAT (appears only when you do not use PVA — Postponed VAT Accounting; with PVA the import VAT goes straight onto the VAT return, not the DDA)
- A20 — Anti-Dumping Duty (Chinese steel, bicycles, biodiesel, etc.)
- A30 — Additional Duty
- A40 — Countervailing Duty
- A50 — Safeguard Duty
HMRC publishes the current duty type codes in UK Trade Tariff: tax type codes. For an accountant, the distinction between A00 and B00 is critical — they post to different nominal accounts (duty is a cost, VAT is settled on VAT accounts).
Reconciling with freight forwarder invoices — monthly procedure
The most frequent question the EasyClearance Team hears from accountants: "why did the freight forwarder invoice me £4,850 of duty when HMRC is pulling £4,920 from the DDA?" — the answer is almost always in the C&E48, row by row. The procedure:
- Export the C&E48 to CSV — from the CDS Dashboard, file format:
DAN_YYYYMM.csv. - Gather invoices from every freight forwarder and customs agent handling your imports that month. Each should include a "Customs Duty + VAT disbursement" line with a specific MRN.
- Build a comparison table in Excel / Google Sheets — columns: MRN, Duty per C&E48, Duty per freight invoice, Delta. Match using XLOOKUP or VLOOKUP on the MRN.
- Sum check — the sum of all deltas should be
0.00 ± £0.01(rounding tolerance). Any larger delta is a flag to investigate. - Completeness check — every MRN on the C&E48 must have an invoice; no freight invoice may refer to an MRN outside the statement (that would mean the freight is charging duty HMRC is not posting — usually duplicate billing).
Where over-declarations typically hide
Having reconciled many client accounts, the EasyClearance Team sees three recurring errors:
- Incorrect HS code classification — the customs agent entered an 8-digit code with a higher duty rate than was actually due. Remedy: apply for a BTI (Advance Tariff Ruling) plus a C285 for retrospective correction.
- Missing TCA/GSP preference — goods originated in the EU or a GSP country, but no preference was claimed on the declaration (e.g. no statement of origin on the exporter's invoice). Result: the full MFN rate paid instead of 0%.
- Customs value inflated by post-arrival freight — inland freight within the UK (port to warehouse) does not enter the customs value, but customs agents often bundle everything into a single figure. HMRC Notice 252 clearly separates those costs.
Payment deadlines and Direct Debit — how not to lose your DDA
Once the C&E48 is published, HMRC automatically collects the total by Direct Debit from the business account provided on the DDA application (form C1200). The dates:
| Event | Date |
|---|---|
| End of accounting month | Last day of the calendar month |
| C&E48 publication | ~4th working day of the following month |
| HMRC Direct Debit | 15th day of the following month (or first working day after, if it falls on a weekend/holiday) |
| Grace period | None — if there are no funds on the 15th, HMRC suspends the DDA the next day |
The EasyClearance Team recommends that, on the 14th day of the month, the accountant manually checks the account balance against the C&E48 total — the one routine that keeps the DDA safe from suspension.
DDA limit and how to monitor utilisation in real time
Your DAN has a limit — equal to the Customs Comprehensive Guarantee (CCG) level you have arranged with a bank or credit insurer. It is the amount HMRC allows you to defer across a single month. Once the charges in that month exceed roughly 85–90% of the limit, HMRC automatically blocks further postings.
The monitor is available in the CDS Financial Dashboard, Guarantee Level tab — it shows: (a) current utilisation in GBP, (b) the CCG limit in GBP, (c) percentage utilisation, (d) a list of recent charges. Data publication is near real-time (15–30 minutes' lag from CDS posting).
Warning signals
- 70% utilisation with 10 days left in the month — more clearances will land before month-end; you may breach the limit. Consider a manual advance payment (HMRC accepts pre-payments onto the DAN) or extending the CCG.
- 85% utilisation — notify the freight forwarder at once so they do not attempt further clearances under your DAN. Alternative: clear that specific consignment with duty paid up front or under the customs agent's DAN.
- 95–100% — expect the first CDS error on the next clearance.
Real-world costs — reconciliation expense and tooling
| Item | Cost | Notes |
|---|---|---|
| Download the C&E48 from CDS | £0 | Free for the DAN holder |
| In-house monthly reconciliation | 1–3 h/month | Excel/Sheets + XLOOKUP |
| External reconciliation | £80–150/month | Depending on MRN count (tiers: <20, 20–50, 50+) |
| C285 submission (duty repayment) | £0 HMRC fee | Adviser cost £150–400 per case |
| CCG extension | 0.5–2% of the guaranteed amount per year | Bank/insurer — variable |
| EasyClearance — per-declaration clearance | from £55 per declaration | Per-declaration, no retainer |
EasyClearance model: per-declaration (from £55), billed for each declaration actually submitted in CDS, with no fixed monthly fee. In practice, DDA clients receive a monthly pack from the EasyClearance Team alongside the invoice: (1) a list of MRNs posted to your DAN, (2) net duty per MRN, (3) a placeholder to match against the C&E48 once published on the 4th working day of the following month.
No time to match the C&E48 to freight invoices every month?
WhatsApp: +44 7404 091 503 · email: biuro@easyclearance.pl
The EasyClearance Team handles DDA reconciliation for CDS clearance clients on a per-declaration basis — no monthly retainer.
FAQ — 7 most common accountant questions about the C&E48
What is a C&E48 and how does it differ from a C&E49?
The C&E48 is the monthly statement of charges on a Duty Deferment Account — it lists every duty and import VAT item posted by customs agents against your account in a given calendar month. The C&E49 is a separate document: it shows payment status (paid / outstanding) and any interest for late payment. Both documents are available in the CDS Financial Dashboard after the 2023 migration from CHIEF — previously they were posted on paper.
When does HMRC take the money from my account for the DDA?
HMRC debits the business account on the 15th day of the following month (for example, a March statement = collection on 15 April). If the 15th falls on a Saturday, Sunday or UK bank holiday, the collection moves to the next working day. The Direct Debit mandate must be active; a SWIFT / SEPA transfer from a foreign account will not do, as HMRC will not accept a DDA payment from a non-UK bank.
What do I do when I see an MRN on the statement I don't recognise?
An unknown MRN means that either someone has used your DAN without authorisation or a customs agent has attached the wrong EORI. First step: find the MRN in the CDS Trader Dashboard (Declarations tab) and check the declarant's EORI. Second step: contact the customs agent and freight forwarder for that consignment. Third step: if it is fraud or an unfixable error — report it to HMRC via a C285 form with proof that the consignment is not yours.
What do the duty type codes A00, B00, A20 and A40 mean?
A00 = Customs Duty (standard duty), B00 = Import VAT (only when you do NOT use PVA), A20 = Anti-Dumping Duty, A40 = Countervailing Duty, A30 = Additional Duty, A50 = Safeguard Duty. The full list is published by HMRC in the UK Trade Tariff. For an accountant the A00/B00 distinction is critical because they post to different nominal accounts.
How do I reconcile the statement with freight forwarder invoices?
Export the C&E48 to CSV. Pull the invoices from every freight forwarder and customs agent. Each should have a "Duty + VAT disbursement" line with a specific MRN. Match using XLOOKUP on the MRN. Control keys: total duty on the statement = total on invoices (±£0.01), every MRN on the C&E48 has an invoice, no invoice refers to an MRN outside the statement. The EasyClearance Team uses the same process with its clients — first week after the statement is published.
What happens if I exceed the DDA limit mid-month?
HMRC automatically blocks further charges. The agent gets a "CDS12056E — Deferment guarantee exceeded" error on clearance. The goods remain at port, demurrage and storage start to accrue (£50–200/day per container). Unblocking: either pay earlier via a manual GBP transfer to HMRC or extend the CCG (the bank needs 2–4 weeks). That is why the CDS Financial Dashboard limit monitor should be weekly, not monthly.
Can I submit a C285 retrospectively if I overpaid duty?
Yes — you have 3 years from the Posting date to submit a C285 form (Application for repayment or remission of customs charges) in CDS. Reasons HMRC typically accepts: incorrect HS classification, incorrect customs value, incorrect country of origin with unapplied TCA preferential rate, goods return after a claim. Required: MRN, original declaration, evidence of the error, new duty calculation. HMRC usually refunds to the business account within 8–16 weeks.
Where to next
- DDA pillar: Duty Deferment Account (DDA) UK — how to obtain and how much you will save on cash flow
- PVA instead of B00 on the statement: Postponed VAT Accounting PVA UK
- EORI and who can be the declarant: EORI number — how to obtain, when to use