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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.
Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual.
Find out how to get copies of your duty deferment 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 the reverse…
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
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 sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
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 what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Use your duty deferment account to delay paying most duties and import VAT.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Choose how to pay Customs Duty, excise duties and VAT.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Apply if you've overpaid import duty and VAT or for repayment of charges on rejected goods.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
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