Guidance

Understanding your monthly postponed import VAT statements

Find out how to understand and use the information on your monthly statements.

From:
HM Revenue & Customs
Published
24 September 2021

These statements give details of postponed import VAT on import declarations made under your EORI number, where you’ve followed the guidance in How to complete your import declarations to account for import VAT on your VAT Return.

You’ll use your statements to:

Statements are divided into 2 parts.

Part 1: Summary

Part 1 is displayed on page 1 of your statement and shows your overall postponed import VAT activity for the month. It includes:

  • your VAT registration number
  • your EORI number
  • the total amount of import VAT to be accounted for on your VAT return for that month
  • the port where the goods entered the UK (if known)
  • the amount of import VAT postponed at each port of entry
  • the total amount of import VAT postponed at all ports of entry — this should match the total amount of import VAT to be accounted for that month

Where you’ve previously estimated the import VAT for entries (because you either delayed your declaration or were unable to access your statement), you’ll only need to account for the import VAT that adjusts the estimate to the amount shown on the statement for those entries.

Part 2: Individual entries

Part 2 lists individual entries under each port of entry. It starts on page 2 of your statement and may continue onto additional pages, until there are no more entries to list. Each page shows the month that the statement relates to, your VAT registration number and your EORI number.

Each individual entry includes the:

  • date of import (when HMRC accepted your declaration)
  • entry number (the number HMRC uses to identify each entry) — the date given at the end of this number shows when HMRC cleared the declaration, so the goods could leave customs control
  • declarant’s reference number (recognisable to you and your intermediary), which will help you identify specific imports
  • declarant’s EORI number — if someone made the declaration on your behalf, their EORI number will appear here
  • amount of import VAT to be accounted for — you must include this on your VAT Return

The section for warehouse code numbers is not in use.

Published 24 September 2021
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