V5.115 Payment of VAT and duties in respect of imported and warehoused goods
For commentary regarding accounting for import VAT, including the procedure known as postponed import VAT accounting whereby import VAT is accounted for on VAT returns, see V3.305.
Payment of duty/VAT—immediate payment
Where an importer does not adopt postponed accounting, any duty/VAT is payable to the proper officer, ie a person commissioned by HMRC1, when an entry is delivered2 or a declaration made3, and to the postal operator4 when a postal packet5 is delivered by the postal operator6.
Duty deferment system—customs duty and VAT
Regulations made under CEMA 1979, s 45 provide for the deferment of customs duty and VAT which is otherwise payable on the making of entry of goods chargeable therewith7. For HMRC guidance, see How to use your duty deferment account.
Application for duty deferment
An application for deferment must be made in such
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