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.

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:

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