Delaying payment of import VAT and customs duties (rules until 31 December 2020)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Delaying payment of import VAT and customs duties (rules until 31 December 2020)
  • Duty Deferment Scheme
  • Who can defer payment?
  • Group deferment
  • What charges can be deferred?
  • How long are payments deferred for?
  • Procedure for applying to the deferral scheme
  • The guarantee
  • Exceeding the guarantee limit
  • Can the guarantee be varied?
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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