From 1 January 2021, VAT registered importers no longer need to pay import VAT at the point of import. Instead, VAT registered importers can opt to postpone VAT and account for it on VAT returns.
However, importers must be in possession of the HMRC generated monthly postponed import VAT statements (PVA statements) which are only available on-line.
Without these statements, you will not be able postpone the import VAT.
The following note and accompanying example PVA statement have been issued by HMRC to provide assistance to VAT registered imports.
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on February 2nd, 2021