postponed import VAT

Hi, Could you help us clarify these items on our postponed VAT? 1. ‘The postponed import VAT statements include entries that form part of our special procedures ( for Inward processing), has the transport company made an error including these on postponed VAT. Or should the statement contain items that are in special procedures? 2. Some Errors have also been made by the transport company by them (or their customers) using our EORI numbers for items that are not for our company. How do we ensure this does not happen? 3. In another case we have been charged VAT by our supplier on invoices which we normally pay, but we have also seen these items on the postponed VAT summary. Is it okay to pay the vat and include it on the postponed adjustment on the VAT return or should we do one or the other, and if so how do we make sure it does not go on the postponed VAT statement? 4. When dealing with the VAT or postponed Vat are we correct assuming that we make two entries to give us a £NIL adjustment to the VAT return Could you please clarify how these entries should be dealt with on the VAT return and on the postponed VAT statement?’ Thank you

Hi
If you declare goods into a customs special procedure, you can select that you’ll be accounting for import VAT on your VAT Return when you submit the declaration that removes them into free circulation from the following special procedures:
customs warehousing
inward processing
temporary admission
end use
outward processing
duty suspension
If errors have been made on the import declaration in terms of incorrect EORI numbers being used then you would need to contact the shipping agent involved so that they can complete a post import ammendment which will then be reflected on your next Postponed VAT Statement.
The VAT should only be accounted for once on your VAT return for an import and so again you may need to speak with the shipping agent to make sure that this doesn't happen again.
Please see the guidance below for how you would complete your VAT returns to account for imports made under Postponed VAT Accounting:
Complete your VAT Return to account for import VAT

To add to your question 3 which HMRC don’t seem to have covered. You should not be seeing bothUK import VAT ( via PVA) and UK supply VAT If you are the importer then import VAT applies. Your supplier should not also be charging UK VAT. If your supplier should be the importer they would account for the import VAT and then charge you UK VAT on the sale. I suggest that you speak with your supplier and the customs agent to check your agreed Incoterms and make sure the correct party is declared as the importer. The issues you are seeing will usually because inadequate instructions are being given to your customs agent or they are failing to follow the instructions given.