Understanding your monthly postponed import VAT statements
Find out how to understand and use the information on your monthly statements.
These statements give details of postponed import VAT on import declarations made under your EORI number, where you바카라 사이트™ve followed the guidance in How to complete your import declarations to account for import VAT on your VAT Return.
You바카라 사이트™ll use your statements to:
- account for postponed import VAT on your VAT Return
- provide evidence of VAT you can reclaim in line with the normal rules
Statements are divided into 2 parts.
Part 1: Summary
Part 1 is displayed on page 1 of your statement and shows your overall postponed import VAT activity for the month. It includes:
- your VAT registration number
- ²â´Ç³Ü°ùÌýEORIÌý²Ô³Ü³¾²ú±ð°ù
- the total amount of import VAT to be accounted for on your VAT return for that month
- the port where the goods entered the UK (if known)
- the amount of import VAT postponed at each port of entry
- the total amount of import VAT postponed at all ports of entry 바카라 사이트” this should match the total amount of import VAT to be accounted for that month
Where you바카라 사이트™ve previously estimated the import VAT for entries (because you either delayed your declaration or were unable to access your statement), you바카라 사이트™ll only need to account for the import VAT that adjusts the estimate to the amount shown on the statement for those entries.
Part 2: Individual entries
Part 2 lists individual entries under each port of entry. It starts on page 2 of your statement and may continue onto additional pages, until there are no more entries to list. Each page shows the month that the statement relates to, your VAT registration number and ²â´Ç³Ü°ùÌýEORIÌý²Ô³Ü³¾²ú±ð°ù.
Each individual entry includes the:
- date of import (when HMRC accepted your declaration)
- entry number (the number HMRC uses to identify each entry) 바카라 사이트” the date given at the end of this number shows when HMRC cleared the declaration, so the goods could leave customs control
- declarant바카라 사이트™s reference number (recognisable to you and your intermediary), which will help you identify specific imports
- »å±ð³¦±ô²¹°ù²¹²Ô³Ù바카라 사이트™sÌýEORIÌý²Ô³Ü³¾²ú±ð°ù 바카라 사이트” if someone made the declaration on your behalf, their EORIÌý²Ô³Ü³¾²ú±ð°ù will appear here
- amount of import VAT to be accounted for 바카라 사이트” you must include this on your VAT Return
The section for warehouse code numbers is not in use.