As of 1 January 2021 – the end of the Brexit transition period – businesses registered for VAT that import goods into the UK from anywhere in the world can use a new system called postponed VAT. This lets them account for the VAT on their VAT Return, rather than paying it immediately (e.g. at the port of entry).

This isn’t a difficult process, you don’t have to register, you just need to provide us with authorisation to declare your imports using PVA. This will then separate any payable import VAT to your vat number which you account for within your VAT return and any duty payable, will be paid as normal using ours or your deferment account. If we don’t get authorisation your imports will be declared as we are currently and NOT via the PVA system.

Helpful Hint: Your accounting team can register, and visit here directly with HMRC to view your ongoing PVA/Import VAT statement.

* As your agent we also require authorisation from you, confirming that you are happy for Westbound Logistics Services Ltd to undertake all customs clearances procedures on your behalf. Please read the below and tick the box to confirm.