Guidance

Check if you can delay Customs Duty and import VAT

Depending on what you'll be doing with your goods, you may not need to pay Customs Duty or import VAT straightaway.

Published 16 September 2019

• From: HM Revenue & Customs

You’ll normally need to pay Customs Duty or import VAT at the time you declare your goods. You do not need to pay Customs Duty or import VAT straightaway if you:

• delay paying duty and import VAT using a duty deferment account
• declare your goods using entry in the declarants record or simplified declaration procedures
• put your goods into a customs warehouse
• put your goods into temporary storage for up to 90 days
• import goods temporarily
• import goods for processing or repair
• are moving goods through the UK under union transit or the common transit convention

To delay the payment of Customs Duty and import VAT you may need to apply for authorisation or get a guarantee.

You can also check if you can pay a reduced rate of Customs Duty, depending on what you are doing with your goods.

Published 16 September 2019