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Deferment Form and the information contained see Deferment
How to setup or create a Customer then see the Customers page
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The system holds 4 types of Duty Deferment accounts
HMRC issued Warehousekeeper Deferment account (“Warehousekeeper”).
HMRC issued Duty Deferment account for a stock holding Customer (“DefermentStk”).
Warehousekeeper issued Cash Deferment account (“Cash”).
HMRC issued duty Deferment Account for a non-stock holding Customer (“DeferredNS”).
In order to charge Duty each stock holding account must have either an HMRC issued Deferment .account or a Cash Deferment (issued by the Warehousekeeper).
You must specify a Deferment account when you setup a stock holding account.
The Customer being setup must be shown as the Stock Holding Customer on the account setup.
The extract comes from the main section (see the (Customers) Deferment Maintenance Screen for more information.
WarehousekeeperWarehouse keeper
The Warehouse Keeper account and information are held at the Site level, this is used to facilitate the payment of “Cash” accounts using the “Warehousekeeper” Deferment account, when a transaction is entered in the bond transaction table to provide this information within the transaction.
DefermentStkDeferment Stock
Where a customer has their own HMRC issued deferment and they are a stock holder then they should be entered into the deferment screen as the “Deferment Owner”.
It is important that the VAT number and EORI are exactly the same as the customer setup.
If there are any differences then ACQUISITION VAT will not be possible.
Cash
Where a stock holding customer does not have a deferment account then the warehouserkeeper may offer this facility, when you setup a cash deferment customer you need to ensure that the “Cash Deferment” box is ticked.
The customer will then be provided with a unique number for their deferment which will be prefixed with the company code.
Again this customer code would be entered into the Deferment owners section.
DeferredNS
This is a different type of deferment account, whereby the deferment holder has provided authority for another of the warehouses stock holding customers to charge to their deferment
This type of deferment holder is added onto the system but they would not have any customer codes showing in the Deferment Owners section
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When the stock is receipted into the warehouse we take note of the stock holding customers VAT and EORI numbers.
When an order is placed if the authority has been granted to charge any other deferment then we record the VAT and EORI numbers of the customer paying the duty.
ONLY if the numbers agree between the stock holder stockholder AND the deferment owner then ACQUISITION VAT is applicable.
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