With immediate effect, VAT registered traders who import goods may use VAT Postponed Accounting for all import consignments. This means that instead of paying VAT at the time of importation, you may account for Import VAT, on your periodic VAT returns.

You can continue to pay VAT at the time of importation for import consignments from non-EU countries, that is your choice. The coding we use on Customs declarations, will prompt the issue of the form C79, entitling you to reclaim Import VAT on your VAT return.

You should discuss the mechanics of the scheme with your Accountant or Financial Adviser. For your guidance here is a link to the HMRC publication:

If you import from EU Countries and use the STAGED CUSTOMS CONTROL (SCC) Scheme, then VAT Postponed Accounting is mandatory.(Please read our separate NEWS item on this Scheme).

We are required to have your written instruction to use VAT Postponed Accounting on your behalf, so would you kindly tick the appropriate box on our Appointment of a Direct Customs Agent form which you can find on our Customs Clearance Web page, at the very bottom, under DIRECT REPRESENTATION. (please read our separate news item on this subject).

Please e-mail the form to

If you have any questions on this Scheme kindly email us on and one of the team will get back to you.