Change description : 2025-06-09 19:45:00: The section ‘When you must account for import VAT on your VAT Return’ has been removed, as this procedure is no longer mandatory. Information about using another person or business to import goods for you has been updated, as they must now have written permission to use postponed VAT accounting. [Guidance and regulation]
Accounting for import VAT on your VAT Return hassignificantcashflowbenefitsandwillbeavailablepermanently.Itmeans youyou’ll declare and recover import VAT on the same VAT Return, rather than payinghavingtopayit upfront when the goods are imported and recoveringrecover it later. It is also called postponed VAT accounting.
YouIf must agree with the supplier how you want to account for import VAT.VAT This is so that they can give the person or business importing the goods written instructions to make the correct entry on theyour importVAT declaration.Return, Theyyou must havetell these written instructions before they can make the importperson declaration.dealing Keepwith acustoms writtenfor record of what you agree with the supplier.
You’ll also need to giveselect thethis supplier your EORI number.
Check your importcustoms VATdeclaration certificate (C79) and postponedenter VATyour accountdetails statementsas using the Customs Declaration Service, to make sure all your imports are covered. Businesses should check their financial dashboard for their statements.consignee.
When you can useaccount postponedforimportVAT accountingonyourVATReturn
You can do this if both the following apply:if:
the goods you import are for use in your business and you have the right to dispose of them (usually as the owner)
you include your VAT registration number on your importcustoms declaration
If you import goods for business and non-business purposes
You can account for import VAT on your VAT Returnreturn if you import goods which:
you do not know ifthegoodswill be used for business purposes at the time that you import them
You cancannot useaccount postponedforimportVAT accountingon whenyourVATreturnifyou import goods you know will be used solely for non-business purposes, butunless onlyyou ifare you’rea a body that is eligible to reclaim import VAT through a VAT refund scheme(Section33). When youcompleting complete your importcustoms declaration, youshouldselect thatyou’ll you’rebe making an immediate payment,payment or using a duty deferment account.
Goods in special procedures
If you declare goods into a acustoms special procedure, you can select that you’ll be accounting for import VAT on your VAT Return when you submit the declaration that removes them into free circulation.circulation Thisfrom applies to the following special procedures:
If deliveredyou byalready Royalhave Mailsomeone GroupyoushouldcontactthemtotellthemifyouwanttoaccountforimportVATonyourVATReturnongoodsyouimport.Youshouldkeepawrittenrecordofwhatisagreed.
If your business receives goods through the post in consignments ofexceeding more than £135 using Royal Mail Group (including Parcelforce,Parcelforce where they are not acting as ana expressfastparceloperator) you cannotwillnotbeabletoaccount for import VAT on your VAT Return.
return.ThisisbecauseRoyal Mail Group offersdo postponednot VATcurrently accountingoffer forthis commercialfacility.
SelectYou thatwill you’llneed beto accountingtellyoursupplierifyoudonotwanttoaccountfor import VAT on your VAT ReturnReturn.
The forimport thewill amountappear thaton isyour known.monthlystatementinthenormalway.
How to completeyourcustomsdeclarationto useaccount postponedforimportVAT accounting on your importVAT declarationReturn
When completing your importcustoms declaration, you can select to account for import VAT on your VAT Return. You cannot change how you want to account for import VAT on your importcustoms declaration once you’veit’s submitted it.submitted.
You need to enter your VAT registration number at header level in Datadata Elementelement 3/40 (you should not use method of payment G in Datadata Elementelement 4/8).
VAT will be recorded against your yourEORI number. Thisand will be at declaration level only.
If you act on behalf of someone else
If you’ve been authorised to act on behalf of your client, you must use their theirEORI number numberor VAT registration number on the importcustoms declaration.
If you import goods in consignments valued at £135 or less
There are different rules for the treatment of goods in consignments valued at £135 or less.
Find out about the treatment of VAT for imported goods sold:
These rules do not apply to the import of excise goods. You can choose to account for import VAT on your VAT Return for the import of consignments of excise goods of any value.
If you import commercial goods (merchandise in baggage) into Great Britain or Northern Ireland
If you’reyouareimportingcommercialgoodsintoGreatBritainorNorthernIrelandinyourpersonalbaggageorprivatemotorvehicleandwanttoaccountforimportVATonyourVATreturn,youwillneedtomakeafullcustomsdeclaration.
Ifyouareeligible to make a simple online declaration instead and choose to do so, you will not be able to account for import VAT on your VAT Return.return.
The section 'When you must account for import VAT on your VAT Return' has been removed, as this procedure is no longer mandatory. Information about using another person or business to import goods for you has been updated, as they must now have written permission to use postponed VAT accounting.
15 December 2021
Existing arrangements for customs checks on goods from Ireland will continue after 1 January 2022. Changes made to "When you must account for import VAT on your VAT return" and "How to complete your customs declaration account for import VAT on your VAT Return".
13 August 2021
Clarification that postponed VAT accounting will be available permanently. A checklist has been added to help navigation, and the details you may need to complete your customs declaration using CHIEF have been updated.
8 April 2021
The 'If you import goods for business and non-business purposes' section has been updated to say you can account for import VAT on your VAT return if you import goods that will be used solely for a non-business purpose, and you are a body that is eligible to reclaim import VAT through a VAT refund scheme . The 'How to complete your customs declaration to account for import VAT on your VAT Return' section has also been updated with information about selecting how to account for import VAT on your customs declaration.
16 March 2021
The end date when you must account for import VAT on your VAT Return if you delay your customs declaration or use a simplified customs declaration has been changed from 30 June 2021 to 31 December 2021.
11 February 2021
There have been multiple changes to this guidance to help readers understand what they need to do and how to do it.
22 December 2020
Information has been added about accounting for VAT if you do not know the full customs value of goods and using someone to import goods on your behalf.
4 December 2020
Information on Non-established taxable persons and guidance on how to complete your declaration if you are accounting for import VAT on your VAT return has been added.