If you or your client do not have a deferment number (or you do, but the funds are not adequate to clear the consignment in hand), then an alternative arrangement is required to pay the customs duties.This is normally arranged by means of bank draft payment to HM Customs and Excise for collection by the clearing agent. (In this case, Aerona).

You can arrange this through your own bank who will make the draft available to collect from their local branch. The agents pays the draft into a special account designed for the purpose of clearing customs entries.

Each time an agent pays in a draft to HM Customs, the funder of the draft must sign an indemnity form to confirm that they are aware that the account is under the control of their clearing agent.

On receipt of the original form C&E323, HM Customs will issue a Local Reference Number for the Aerona staff to quote on all subsequent bank draft submissions. This form is not available on the HM Customs website, so Aerona can fax you this form on request

The C&E323 form must always have an original signature when it is faxed back to Aerona.