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You can use this form to guarantee a duty deferment payment due to HMRC through your duty deferment account. This form must be completed and submitted by your financial institution.

If you鈥檙e applying for a duty deferment account to use in Great Britain, we鈥檒l tell you if you need to get a guarantee from your financial institution during the application process.

You should not submit a C1201 unless we ask you to do so as part of our assessment of your application for a duty deferment account.

Your Guarantor will need to complete the C1201 or C1201A (for an amendment) and then it must be approved by the Prudential Regulation Authority under the Financial Services and Markets Act 2000.

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Related forms and guidance

Import and export: deferment arrangements - application for approval (C1200)
Use form C1200 to apply to defer payment on duties, taxes, levies, charges and deposits.

Import and export: amendment to form C1201 - deferment guarantee (C1201A)
Use form C1201A if you鈥檙e a guarantor and need to tell HMRC about an amendment to form C1201 for deferment of payment.

Import and export: guarantee payment due using the Excise Payment Security System (C1201TAPS)
Use form C1201TAPS to guarantee payment due to HMRC using the Excise Payment Security System.