Imports ― customs declarations and VAT

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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 on the basis of entries that are made in the customs declaration.

HMRC has published guidance on how to use the customs value to calculate the VAT value of imported goods.

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

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