This week’s EU exit corner, 15 November 2021

“Postponed VAT Accounting. The benefits and where can you find out more

From 1‌‌ ‌January‌‌ ‌2022 you can continue to use Postponed VAT Accounting (PVA) on all customs declarations that require you to account for import VAT, including supplementary declarations, except when HMRC have told you otherwise.

PVA has already provided significant cash flow benefits for thousands of our customers, and we expect that most businesses will choose to use it. This is because PVA allows UK VAT-registered importers to account for and recover import VAT on their VAT return, rather than paying the import VAT when the goods are imported. You can head to GOV.UK to find out more.

You can use PVA for goods you’re importing from the EU or other countries. And PVA is not a temporary process, so you will be able to continue to use it following the end of staged customs controls.

There isn’t an application process, but you do need to confirm in your customs declaration that you are using PVA, and you’ll need to make sure that the person making your VAT declarations is also prepared.

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

On your declaration, enter:

If you use the Customs Declaration Service (CDS)

On your declaration, enter:

Please note that VAT will be recorded against your EORI and will be at declaration level only.

If you use someone else to do your declarations for you, it’s your responsibility to tell them if you want to use PVA

If someone else is doing your customs declarations for you such as a freight forwarder, customs agent, broker or fast parcel operator you need to tell them that you want to use PVA to account for import VAT on the imported goods. They can then complete the customs declaration correctly on your behalf, and you should keep a written record of what is agreed.

New support and services

HMRC has launched two new digital upload services to provide a quicker and more simplified process when you send your documents to us

When you access the services, you’ll benefit from:

National Clearance Hub digital upload service for customs checks and clearance of goods

The new service provides a quicker and more simplified process when you send documents to the National Clearance Hub (NCH) for a customs check, and to clear your goods when you move them into, out of, or through the UK.

You can use the service on GOV‌‌.UK to upload:

To find out more and to upload your documents visit GOV.UK.

National Duty Repayment Centre digital upload service for the repayment of import duty and import VAT applications

This new service will replace the current process of sending your completed C285 and supporting documents by post or email to the National Duty Repayment Centre (NDRC).

You can use the service on GOV‌‌.UK to upload:

You can find out more and upload your documents at GOV.UK.

The Export Support Service

The Export Support Service is a new helpline for UK businesses to get answers to practical questions about exporting to Europe. The service is a 'one-stop shop' and brings together UK government information, making it easier for exporters to access advice and support.

If you’re a UK business selling goods or services to Europe, you can contact the UK government export support team by phone or online.

You can ask any question for your business, including questions about:

You can access the Export Support Service on GOV.UK.

Further help and support

Download the trader checklist, read our updated guides or visit our customer forums.

Sign up for the Trader Support Service if you’re moving goods between GB and Northern Ireland. You can access online training modules and webinars for support with the Northern Ireland Protocol.”