Check when you can account for import VAT on your VAT Return
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
Source: gov.uk
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If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
How to use the simplified declaration procedure when importing goods into the UK.
Find out what you need to do when making a full declaration to send goods from the UK.
Find out how to use the simplified declaration procedure when exporting goods from the UK.
How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.