If you import aluminium under chapter 76, you will not be able to defer payment of tariff duties for six months as suggested by the border operating model published earlier this year because most of them are on a list of controlled products. This means either the products are listed on sanctions against DPRK, or subject to anti-dumping or countervailing duties or to US S232 retaliatory tariffs – and as such the UK cannot allow them to circumvent customs procedures. Please find attached a list of product codes that will be affected by this ruling – which seems to be most of: unwrought, scrap, wire, powder, extrusions, rolled products and tubes and pipes.
As you cannot defer declarations for anything on the attached list, you should prepare to make those declarations. BEIS is encouraging businesses to get a duty deferment account (DDA) to defer duty for 30 days on all other imports, as it may help manage cashflow. As far as BEIS is aware from what HMRC has shared to date, you will still need a CCG in place, so you should plan for full procedures from day one. The application process for a DDA is currently somewhat onerous so it is of course your own commercial decision to make whether you do this or not.