Customs declaration: accounting for import VAT

Feb 23, 2021

When you complete your customs declaration, you can select that you will be accounting for import VAT on your VAT Return. There are certain boxes that need to be completed depending on whether you use the CHIEF system or Customs Declaration Service, or if you are acting on behalf of someone else.

If you use the Customs Handling of Import and Export Freight (CHIEF) system

On your declaration, you will need to enter:

  • your EORI number, starting with ‘GB’, which includes your VAT registration number into box 8 (Header Consignee), or, if applicable, your VAT registration number in box 44h (Registered Consignee)
  • ‘G’ as the method of payment in Box 47e.

If you use the Customs Declaration Service

You need to enter your VAT registration number at header level in data element 3/40.

VAT will be recorded against your EORI number and will be at declaration level only.

If you act on behalf of someone else

If you have been authorised to act on behalf of your client, you must use their EORI number or VAT registration number on the customs declaration.

Read GOV.UK’s guidance.