01
Who imports the goods matters
Import VAT recovery depends on more than paying the customs entry. Ownership, the right to dispose of the goods, the consignee details, import declaration and business use must align with the VAT claim.
- Importer and consignee mapping
- Postponed VAT accounting
- C79 and monthly statement evidence
- Agents, freight forwarders and indirect representation
02
Zero-rating exports requires evidence
Goods exported from Great Britain to a destination outside the UK may qualify for zero-rating when the conditions and time limits are met. Commercial and official evidence must show the goods left the UK and connect the movement to the supply.
- Direct and indirect exports
- Official and commercial evidence
- Export time limits
- Customer collection and delivery terms
03
Customs value and VAT value are connected
Duty, freight, insurance, incidental costs and the contractual route can affect the value on which import VAT is accounted for. The return, customs declaration and accounting entry should tell the same story.
- Customs and VAT valuation
- Incoterms and contractual risk
- Duty deferment and postponed VAT
- Reconciliation to VAT returns
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
Postponed VAT accountingVAT Notice 703: goods exported from the UKKeeping VAT records