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Deferring payment of import duty, basically means the clearance agent will pay out any import duty and VAT due to HM Revenue & Customs to import the goods and then will request payment from you directly, plus usually a handling fee for paying out the amount on your behalf.
5. You will need to provide your chosen customs clearance agent with an invoice for the importation of the goods, detailing the description of the goods, the shipper of the goods (your supplier) and a value of the goods for UK customs purposes.
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