The UK Government ramps up preparations for the end of the Brexit Transition Period.
From 1 January 2021, businesses using duty deferment in Great Britain will need to be established in the UK. Holders of Duty Deferment Accounts (DDAs) who are not established in the UK – i.e. EU established businesses with a GB deferment – should not use their DDA to defer duties on imports to Great Britain from 1 January and should cancel the DDA if it is no longer required.
In Northern Ireland, duty deferment will be governed by the existing UCC rules which allow DDAs to be held by businesses established in the EU customs area.
I hope this is a useful clarification on this subject. You can read more about Duty Deferment Accounts here.