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.

HMRC is aware of the problems some importers are having when trying to access their monthly VAT statements.

As long as you take reasonable care to follow this guidance, there will be no penalty for errors.

Unless you’ve delayed your import declaration, each of your statements will show the total import VAT postponed for the previous month.

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.

Find out how to understand and use your statements.

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.

If you cannot access your statements

You can estimate your import VAT figures for the months you cannot access statements for.

Your estimate should be as accurate as possible, based on the amount you’ve paid for the goods and any other costs you agreed to cover. For example:

  • packaging
  • transport
  • insurance

Your estimate can include any customs duties due on the goods, but it does not have to do so.

Once you can access the service and get your statement, you’ll need to make an adjustment to reflect the difference from your estimate, and account for this on your next return.

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

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.

Before you start

You’ll need a Government Gateway user ID and password. 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

Updates to this page

Published 10 December 2020
Last updated 4 July 2024 + show all updates
  1. Information about the Customs Handling of Import and Export Freight (CHIEF) system has been removed because the service is no longer available.

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

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

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

  7. Information has been added for VAT group members.

  8. First published.

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