Payment—imported and warehoused goods
V5.115 Payment of VAT and duties in respect of imported and warehoused goods
The payment of VAT on goods imported from third countries1 is determined partly in accordance with:
• EU legislation having effect in relation to EU customs duties charged on goods entering the territory of the EU
• UK legislation having effect generally in relation to duties of customs and excise charged on the importation of goods into the UK, and
• UK VAT legislation2
In principle, VAT (which is treated as import duty by virtue of VATA 1994, s 16(1)) is due for immediate payment under the provisions described at 'Payment of duty/VAT—immediate payment'. In principle, VAT (which is treated as import duty by virtue of VATA 1994, s 16(1)) is due for immediate payment under the provisions described below. However, the legislation makes provision for payment under alternative systems which are also set out below.
Payment of duty/VAT—immediate payment
Duty/VAT is paid to the proper officer, ie a person commissioned by HMRC3, when an entry is delivered4 or a declaration made5, and to the postal operator6 when a postal packet7 is delivered by the postal operator8.
Payment is made in cash, or by any other means with similar discharging effect in accordance with provisions in force in the UK9. Payment may be made by the person liable for payment, ie the declarant10, or by a third party11.
Duty deferment system—customs duty and VAT
Regulations made under CEMA 1979, s 45 provide for the deferment of
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