Updated HMRC guidance on accessing postponed import VAT statement without penalty for errors.

HMRC has updated their guidance on getting a postponed import VAT accounting (PVA) statement
Importers facing problems accessing monthly PVA statements will not be penalized if they follow guidance
PVA statements will now be available by the tenth working day of the month
Importers can estimate import VAT figures if unable to access PVA statements
Estimates should be as accurate as possible based on costs paid for goods, packaging, transport, and insurance
Necessary adjustments must be made in the next VAT return when the relevant PVA statement becomes available

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.