Guidance

How to pay duties and VAT on imports from outside of the UK

Choose how to pay Customs Duty, excise duties and VAT.

From:
HM Revenue & Customs
Published
1 March 2019
Last updated
15 November 2021 — See all updates

You can make payments using the Customs Declaration Service, Customs Handling of Import and Export Freight (CHIEF), or both.

If you make a declaration using both, you will:

  • receive 2 statements
  • require 2 direct debits
  • not be charged twice for the same liability

Use a duty deferment account

A duty deferment account lets you make one payment a month by Direct Debit. You do not need to make payments for individual consignments.

You can apply for a duty deferment account if you do not have one already.

Having a duty deferment account means:

  • you delay paying the charges for an average of 30 days

  • you do not have to pay immediately each time you want to clear your goods
  • HMRC can normally clear your goods more quickly because they do not have to handle payments for each transaction
  • you can get copies of your duty deferment statements

If you’re using the Customs Declaration Service, you can also make top up payments in your account.

Set up cash accounting

If you have access to the Customs Declaration Service, you can use cash accounting to pay for Customs Duty and import VAT when you make a declaration.

Use a general guarantee account

You can use a use a general guarantee account to cover amounts due on goods you import. You can provide multiple guarantees from the same account.

Guarantees may be needed if you declare goods for Temporary Admission or the value of duty is disputed or unknown.

Authorise someone to use your deferment, cash or guarantee account

If you hire a person or business to deal with customs for you, you can give authority for them to use your deferment, cash or guarantee account.

You can authorise someone to defer payment of duty for CHIEF.

You can set up or view an authority on the Customs Declaration Service.

Make immediate payments

If you use the Customs Declaration Service

You can use immediate payment methods to pay what you owe now.

If you use CHIEF

You can use the flexible accounting system to make an immediate payment.

Use postponed VAT accounting

Postponed VAT accounting lets you declare and recover import VAT on your VAT Return.

You can check when you can account for import VAT on your VAT Return.

Get an import VAT certificate

If you’re registered for UK VAT, check how to get your import VAT certificate (C79).

If you’ve not used postponed VAT accounting, you will need this certificate to claim import VAT as input tax on your VAT Return.

Published 1 March 2019
Last updated 15 November 2021 + show all updates

  1. Updated to show you can use the flexible accounting system when your goods move across the UK border if you want to pay by bank transfer, guaranteed cheque or bank draft and are using the Customs Handling of Import and Export Freight system.

  2. New sections 'Postponed VAT accounting' and 'Customs Declaration Service' added.

  3. This page has been updated because the Brexit transition period has ended.

  4. New section 'From 1 January 2021' has been added.

  5. First published.

Contents

Part of Get UK customs clearance when importing goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps to get your goods for import through UK customs if you’re managing the process yourself.

    Getting customs clearance is complicated. You can hire a transporter or customs agent to make the import declaration and get your goods through UK customs.

    1. Hire someone to deal with customs for you

    Your business must be ready to import the goods before you can get customs clearance.

    1. Find out about importing goods into the UK
    1. Check if you need to make an import declaration

  2. Step 2 Set up your business for making import declarations

    You need an EORI number that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI that does not start with GB.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    Depending on where you're moving goods, you need to be registered on the right systems and have compatible software to make declarations.

    1. Check what systems and software you need to make declarations

  3. Step 3 Check if you can make the customs process quicker

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

    If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.

    1. Check if you can declare your goods later if you're importing goods from the EU

    If you regularly import goods using Common Transit, you can apply to start movements of goods at your own premises.

    1. Check if consignee status is right for your business

  4. Step 4 Register to import goods with restrictions

    You need to register as an importer if you import things like plant or animal products, high-risk food or feed, medicines, textiles, chemicals or firearms.

    Register to import:

  5. Step 5 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  6. and Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  7. Step 6 Arrange for the goods to be inspected

    If you import things like plant or animal products, you need to choose a place where the goods can be inspected. This needs to happen before they’re allowed through the UK border.

    1. Find an inspection point for animals and animal products
    2. Find an inspection point for plants, plant products, seeds and wood
    3. Find an inspection point for high risk food and feed that is not of animal origin
    4. Find an inspection point for endangered species, or products made from endangered plants or animals

    You need to let the inspection point know when the goods are arriving. You might have to pay a fee for the inspection.

  8. Step 7 Submit and manage the import declaration

    1. Find out how to submit import declarations
    2. Find out how to change or cancel an import declaration

    If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.

    1. Check if you can declare your goods later to make the importing process quicker

  9. Step 8 Pay VAT and duty

    HMRC will tell you how much to pay after you submit the declaration.

    1. You are currently viewing: Find out how and when to pay VAT and duty

  10. Step 9 Get the goods released if they're held up at the border

    The goods may be held at the border if, for example:

    • you have not paid the right amount of duty or VAT
    • you do not have the right import licences for the goods or business
    • they did not pass inspection
    • they've been combined with a shipment that has been held up

    If this happens you will be told why.

    1. Contact the National Clearance Hub to get help