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).
Contents
- Who can account for import VAT on their VAT Return
- When you can account for import VAT on your VAT Return
- When you must account for import VAT on your VAT Return
- Using someone to import goods on your behalf
- How to complete your customs declaration in order to account for import VAT on your VAT Return
- If you import goods in consignments valued at £135 or less
- If you import commercial goods (merchandise in baggage) into to Great Britain or Northern Ireland
- What you need to do next
Source gov.uk
