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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.
Find out how to understand and use the information on your monthly statements.
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Check the availability and any issues affecting the Customs Declaration Services.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
How to subscribe or check if you have access to the Customs Declaration Service.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out how you can get your import VAT certificates (C79). This will show how much VAT you've paid on imports and recover the VAT as input tax on your VAT Return.
Use your duty deferment account to delay paying most duties and import VAT.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Choose how to pay Customs Duty, excise duties and VAT.
Use this service to disclose an underpayment of Customs Duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Find out which service to use for import declarations made on the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF).
What you need to do when making a full declaration to bring or receive goods into the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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