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.



If you import from the EU Countries and use the temporary arrangements set out in the Staged Customs Control scheme (SCC), we, as your Customs Agent must present Customs declarations within 6 months of the arrival of the consignment. This scheme runs from January 1st to 30th June 2021 and VAT postponed accounting is mandatory.

Please read the details of this scheme in the following link:

Please also read our other News item on this Web-Site concerning VAT Postponed Accounting and appointing a Direct Customs Agent.

If you have any questions on this Scheme or any other related matter, please e-mail them to us on and one of team will get back to you.



We are required to hold on file authorisation from our Customers to file Import & Export Customs declarations, on their behalf.

If you are an existing Customer you will have previously completed and sent to us a Direct Representation Form. That scheme was required under an EU Directive and as the UK has now left the EU, new UK law applies.

You will find the ‘new’ form ‘APPOINTMENT OF A DIRECT CUSTOMS AGENT’ on the Customs Clearance page of this Web-Site, near the bottom of the page, under the section,Direct Representation.

Whether already a Customer or just starting to work with Penguin Shipping, kindly complete and return the  Direct Customs Agent form, authorising us to act on your behalf with HM Revenue & Customs.

If you are a VAT Registered Trader and wish to use the VAT Postponed Accounting scheme mentioned in another News Item on this Web-Site, please ‘tick’ the box on the form.

If you are a Private Importer or a non-VAT registered Trader with an EORI (Economic Operators Registration and Identification) number, please complete the form accordingly.

Please send to

If you have any questions on any of these points, other issues with importing or exporting in general kindly put them on e-mail to and we will get back to you with answers and if necessary, ask for further information.