You can defer your payment of import VAT and duty without having to provide full financial guarantees.

It is not an authority to relieve the actual payment of import VAT.

Remember you must always include buying commission in the value for import VAT (see Section 24.2).

However you can claim import VAT paid on goods when:

The value of the goods for import VAT is based on the:

You may be able to reclaim the import VAT as input tax.

Customs do not normally make direct repayments of import VAT.

Similarly, you may find someone else's import VAT on your certificate.

Paragraph 8.2 explains how someone else's import VAT can appear on your certificate.

However, in some circumstances you may be able to obtain relief from import VAT.