Imports ― customs declarations and VAT

Produced by Tolley
Imports ― customs declarations and VAT

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

  • Imports ― customs declarations and VAT
  • What is the significance of customs declarations for VAT?
  • When are customs declarations required?
  • What is the declaration process?
  • Delaying customs declarations after the Brexit implementation period
  • Customs declarations and postal imports
  • Simplified declarations ― commercial goods imported in a person baggage
  • Practical points ― customs declarations

This guidance note looks at VAT and customs declarations.

For importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note. For Northern Ireland, see the Northern Ireland ― overview guidance note.

In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V3.304.

What is the significance of customs declarations for VAT?

Customs declarations are significant to VAT because the value of imported goods for VAT purposes is tied to their customs value (plus certain other elements, as explained in the Imports ― meaning of import and VAT on imports guidance note). The liability for import VAT is therefore calculated (in the CHIEF system, see below) on the basis of entries that are made in the customs declaration.

In the context of postponed accounting for imports VAT (see the Imports ― postponed accounting for import VAT guidance note), it is entries on a customs declaration that will drive the calculation of total import VAT postponed for the previous month shown on the monthly online statement.

When are customs declarations req

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