As CFSP is an electronic declaration method, using CHIEF processing procedures, payment of any duty or VAT owing must be made using a duty deferment account. The duty deferment account can be that of the trader or a 3rd party. The deferment account level must be sufficient to cover the actual duty and VAT liability for one calendar month.

Under Community law a trader must provide security against any potential debts arising from the release of goods to a customs procedure. This means that the authorisation criteria for CFSP requires such security to be specified within the approval, usually taking the form of a blanket authority to debit the duty deferment account should the debt fail to be met.