Postponed import VAT accounting (United Kingdom)
Key domestic legislation: Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (SI 2019/60)
All goods entering the UK must be declared to the UK customs authority by lodgement of a customs declaration and any import taxes applicable to the goods must be paid. In most cases the import taxes consist of customs duty and import VAT.
In the UK a customs declaration is also known as the Single Administrative Document (SAD) or form C88.
Businesses can clear goods into the UK either by paying the relevant customs
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Web page updated on 17 Mar 2025 15:36