Original document : https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

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]

Showing diff : 2022-09-30 23:24:28.959908843 +00:00..2025-06-09 18:46:09.275940762 +00:00

Guidance

Check when you can account for import VAT on your VAT Return

CheckIf whenyour youbusiness canis useregistered postponedfor VAT accountingin tothe declareUK, andfind recoverout when you can, or need to, account for import VAT on theyour sameVAT Return (also called postponed VAT Return. accounting).

Update history

2025-06-16 14:27
Welsh translation added.

2025-06-09 19:45
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.

2022-10-01 00:15
Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.