Guidance

Get your postponed import VAT statement

If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.

• From: HM Revenue & Customs
• Published: 10 December 2020
• Last updated: 4 July 2024
  Show all updates

  1. 4 July 2024

     Information about the Customs Handling of Import and Export Freight (CHIEF) system has been removed because the service is no longer available.

  2. 4 June 2024

     Information about when your statements will usually be available to view has been updated.

  3. 28 June 2023

     Information about how long it takes to get access to the Customs Declaration Service has been updated.

  4. 1 February 2023

     Your statements will usually be available to view by the 8th working day of the month. This was previously the 6th working day of the month.

  5. 11 April 2022

     Information about how to access statements older than 6 months old has been temporarily removed. This is due to a technical issue with older statements not being available automatically. An alternative method for accessing statements older than 6 months will be published soon.

  6. 31 January 2022

     A section about archived postponed VAT statements has been added. Users must request statements that are older than 6 months old.

  7. 26 February 2021

     Information has been added for VAT group members.

  8. 10 December 2020

     First published.

Before getting your statement

If you have not accessed the Customs Declaration Service before, you’ll also need to tell us about your business by subscribing to the Customs Declaration Service.

When you can get your statement

Your statements will usually be available to view by the 10th working day of the month.

You can only access a statement for 6 months from the date it’s published. You must download and keep a copy of each statement in your records. Statements older than 6 months old are archived. Guidance on how to access older statements can be found on your Customs Declaration Service dashboard.

If you are a member of a VAT group

If you import goods and are a member of a VAT group, you will have your own EORI number and should access your own statement. You should send your statement to the representative group member, as they need all of the statements to complete the VAT return for the whole group.

Get your statement online

You’ll need the sign in details you created when you registered for VAT.

Online services may be slow during busy times. Check if there are any problems with this service.

If you are experiencing problems with your statements, contact the imports and exports helpline.

After getting your statement

You can use your statements to help you when completing your VAT Return to account for import VAT.

You can also find out how to understand your monthly postponed import VAT statements.