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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.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
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).
Find out how to understand and use the information on your monthly statements.
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...
This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Use your duty deferment account to delay paying most duties and import VAT.
Check the availability and any issues affecting the Customs Declaration Services.
Use this service to disclose an underpayment of Customs Duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
Find out about VAT payments deferred between 20 March and 30 June 2020.
How to subscribe or check if you have access to the Customs Declaration Service.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
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