IP special procedure/postponed VAT

Good morning, We have an IP authorisation for the repair of goods which we use on our customs declaration for certain temporary imports. A recent shipment has come in to use which should have gone into this special procedure but has gone in to postponed VAT due to a transport company error, so treated as a purchase , and as I understand free circulation item. My questions is, do we need to get an amendment to this entry to show the correct procedure or can we account for this on our VAT return, this is showing on our postponed VAT statement, as this is not a purchase but a temporary import?

I would suggest that you get the entry amended . The clearance should have been done in accordance with your requirements and instructions. If you don’t do this you risk having a VAT cost. Presumably your customer is the owner of the goods being repaired meaning that you would not meet the requirements for import VAT recovery. The rules on import VAT recovery apply to both PVA and when you physically pay the VAT at the time of import. To quote from HMRC guidance: When you can account for import VAT on your VAT Return You can do this if: the goods you import are for use in your business and you have the right to dispose of them (usually as owner) you include your VAT registration number on your import declaration This is in the following guidelines. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

Hi,
You need to contact the supervising office of the authorisation to request an amendment and adjust under/over payment on VAT returns.
You can find the contact details of the supervising office on the authorisation letter which was issued to when it was granted.
Thank you.