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Posted Sun, 18 Jun 2023 17:23:03 GMT by Prince
I have some shipments from outside of the UK. The EORI number has been provided in the electronic waybill. Also, our company name, phone number, address, EORI number and VAT number are provided in the paper-based Commercial Invoice. In addition, our VAT number and EORI number are shown on outside of each package. (printed on a paper and place it outside of each package) Unfortunately, Postponed Import VAT failed to work. Instead, shipping carrier requested us to pay for the Import VAT before we can collect our packages. We are getting confused what the problem is and how can we use Postponed Import VAT for our shipments? Please advise
Posted Mon, 19 Jun 2023 13:15:27 GMT by Customs oldtimer
Some courier companies do apply postponed VAT accounting as part of their commercial policy. Postponed import VAT is not however an automatic process so you may need to actually ask your customs agent to use it. There will still be their charges and any import duty due to pay .
Posted Mon, 19 Jun 2023 14:57:30 GMT by Prince
I previously emailed to the shipping carrier and they said "I have checked our records and can confirm that you need to mention your PVA account number on the commercial invoice. The package would be actioned accordingly. Please do not hesitate to contact us for any further queries." Where can I find my PVA account number ? Please help
Posted Mon, 19 Jun 2023 15:17:15 GMT by HMRC Admin 10
As long as the courier completes the import declaration and ticks the appropriate box on the import documentation then the import should go through as PVA.
I would recommend speaking to the shipping agent to make sure that these imports are dealt with with in the correct way.
Posted Tue, 20 Jun 2023 09:28:46 GMT by Customs oldtimer
There is no PVA account number, but you must mention you want PVA. There is however a duty deferment account number that can be used to account for import duty.
Posted Tue, 20 Jun 2023 11:16:11 GMT by Prince
So where should I mention I want PVA? To make it clear, should I declare as "Postponed VAT Accounting", instead of the short form PVA? Commercial Invoice? Packing Slip? Call the Shipping Carrier? Email to the Shipping Carrier? Live Chat? Electronic Air Waybill? (write down on remark saying "I want PVA, please") Talk to Shipping Carrier face to face? I just want to know how I can accomplish this. Thanks
Posted Wed, 21 Jun 2023 10:31:32 GMT by Customs oldtimer
You should be providing all sorts of customs clearance instructions to your customs agent such as the hs codes, values , origin payment methods etc as a matter of course. how you communicate that information will be between you and your chosen carrier/ customs agent. If you don’t know then best call them and ask.
Posted Wed, 21 Jun 2023 11:20:09 GMT by Sunil Makim
on the Commercial Invoice mention you want to use PVA and add GB Vat number next to this so its easy for data entry , they should add the GB Followed by the VAT Number this is on Data element 2/40 box 44 which is headed Additional Fiscal Reference Hope this makes it clear to you and company completing the Customs Import Declaration
Posted Thu, 22 Jun 2023 11:09:31 GMT by HMRC Admin 10
Hi Prince
I am not familiar with the term PVA account number.
Please go back to the courier to ask them to clarify what they are requesting from you.
Posted Thu, 22 Jun 2023 11:57:45 GMT by HMRC Admin 10
Hi Prince
I would recommend speaking to the shipping agent about how it is best to communicate your request to use PVA.
It is the shipping agent who completes the import procedure and so they would be best places to instuct you regarding where they need to see this request to use PVA.
Posted Fri, 23 Jun 2023 10:09:36 GMT by Prince
About two months ago, around April 2023, we applied for VAT number and EORI number on the same date. HMRC first gave me the VAT number and several days later we got our EORI number. Some told me our VAT number MUST BE linked (being bounded) with EORI number and therefore Postponed VAT Accounting (PVA) could then work. I am getting confused about that. We applied for VAT number and EORI number on the SAME day (not sure how I can tell HMRC to link these two numbers, I don't see a way or a checkbox or anything I can do for joining it up) Could someone tell the truth about it? Thank you
Posted Fri, 23 Jun 2023 14:58:38 GMT by Customs oldtimer
Firstly I don’t work for HMRC but trying to help from experience. No one is lying to you. Your response is a bit confusing 1.did you apply for the EORI on the same application as your VAT number or 2.make separate applications for VAT and EORI on the same day.? If you applied ticked the box for an EORI when you made your application for VAT then the numbers will de linked automatically. As we said the EORI will contain your VAT number. If you made a separate EORI application and did not mention your VAT number then your EORI will not be linked to your VAT number and the EORI will start GB0. This is called a non VAT EORI. If you think you have a non VAT EORI you will need to request that HMRC cancel that and you ask for a new VAT EORI. Perhaps one of the HMRC admins can add link for you to contact.
Posted Tue, 27 Jun 2023 11:44:23 GMT by Prince
I do understand your meaning. However, when I applied for the VAT and EORI number, I don't have other choices and I can only apply for VAT number first (I was asked if I want EORI number, and I chose "Yes"). I think this application flow has no other choices and this way I can get VAT number first and then I get EORI number. Obviously, now, my EORI number doesn't contain my VAT number. 1. What is the problem when importing goods into the UK? 2. How can I fix this problem? Please help, and thanks
Posted Tue, 27 Jun 2023 13:49:20 GMT by Customs oldtimer
If you applied as you say you should have been given an EORI that contained your VAT number therefore something must have gone wrong with how the EORI was allocated by HMRC. As per the previous post you will need to contact HMRC to sort it out.
Posted Tue, 27 Jun 2023 17:54:41 GMT by Prince
Thanks Customs oldtimer You previously mentioned that "If you think you have a non VAT EORI you will need to request that HMRC cancel that and you ask for a new VAT EORI." Cancel the old EORI and request a new VAT EORI, in this situation, how about the CDS Account? request them to link it, cancel it or something else? Please advise
Posted Tue, 27 Jun 2023 18:06:54 GMT by Customs oldtimer
Contact from previous posts
Posted Wed, 28 Jun 2023 15:42:15 GMT by HMRC Admin 20
Hi Prince,

Your VAT EORI should have your VAT number in the EORI number with 000 at the end.
If your EORI number doesn't have your VAT within it please contact the EORI team  
Get an EORI number 

Thank you.
Posted Tue, 04 Jul 2023 13:41:29 GMT by HMRC Admin 19
Hi Prince,

So you now need to apply for a VAT based EORI number. Without this you cannot use postponed VAT accounting. You can see information here:

Get an EORI number

Thank you.
Posted Wed, 05 Jul 2023 11:31:42 GMT by Prince
Hello HMRC Admin 19, I visited to the link you provided "Get an EORI number". It's just a place to apply for an EORI number. And I still have no idea where I can apply for a VAT based EORI number. Please advise
Posted Wed, 05 Jul 2023 13:49:17 GMT by HMRC Admin 20
Hi Customs oldtimer,

You will need to apply for a VAT EORI Get an EORI number  you need your:

Unique Taxpayer Reference (UTR) - find your UTR if you do not know it
business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register
Government Gateway user ID and password
VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate
National Insurance number - if you’re an individual or a sole trader.

Thank you.

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