- HMRC has updated guidance on paying Customs Duty, Excise Duties, and VAT on imports from outside the UK
- The document covers using duty deferment account, setting up cash accounting, and using a general guarantee account
- It also includes authorizing someone to use your deferment, cash, or guarantee account, making immediate payments, and using postponed VAT accounting
- Import VAT certificate can be obtained
- References to the CHIEF system have been removed as all import declarations must now be made through the Customs Declaration Service.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
