Update April 11, 2022: Information about how to access statements older than 6 months old has been temporarily removed. This is due to a technical issue with older statements not being available automatically. An alternative method for accessing statements older than 6 months will be published soon.
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.
Source gov.uk
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