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.

Unless you have delayed your customs declaration, each statement will show the total import VAT postponed for the previous month.

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

Statements are provided in PDF format only.

You’ll only be able to access a statement for 6 months from the date it is published, so you must download and keep a copy of each statement in your records.

If you import goods and are a member of a VAT group you will have your own Economic Operators Registration and Identification (EORI) number and should access your own statement. You should send it to the representative group member who needs all the statements to complete the VAT return for the whole group.

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

To view and download your statement you’ll have to access the Customs Declaration Service (CDS), even if you use the Customs Handling of Import and Export Freight (CHIEF) system to make your declarations.

If you have not accessed the Customs Declaration Service before you’ll also need to tell us about your business. Find out what you need to tell us.

You’ll get access either:

  • straight away
  • within 5 working days (if HMRC needs to make more checks)

Once you have received a confirmation email confirming you have successfully accessed the Customs Declaration Service, you can return to this page each time you wish to access your statements. You will go straight your to financials dashboard when you press ‘start now’ and view your statements.

Before you start

You’ll need a Government Gateway user ID and password which is linked to your EORI number.

If you do not have a user ID, you can create one when you start.

You cannot use an agent or intermediary Government Gateway user ID.

Get your statement

Start now

Find out how to understand and use your statements.

Giving access to others in your business

You can add other people within your business to your Customs Declaration Service account so they can view and download statements. Find out how to give access to other people within your business.

Published 10 December 2020
Last updated 26 February 2021 + show all updates
  1. Information has been added for VAT group members.

  2. First published.