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Posted Thu, 12 Dec 2024 12:20:30 GMT by Daniel Chan
I have goods currently stuck in customs clearance, and my agent has asked whether I have requested to apply for Postponed VAT Accounting (PVA) for my new EORI number
I am unsure how to check if PVA is already enabled for this EORI number, and if it’s not, I would like to know how to apply for it.
Could someone guide me on:
How to confirm if PVA is active for my EORI number?
The steps to apply for PVA if it is not yet set up?
Thanks in advance
Posted Fri, 13 Dec 2024 11:37:29 GMT by Jay Cooke
Go to this weblink 
Get your postponed import VAT statement
Scroll down the page and click the green button.
You then need to log into your government gateway.
Then follow the onscreen instructions, if you already have an EORI then the screen will prompt you to register for CDS (Customs Declaration Service), you will be asked for a few details about the business.
Assuming you answer the questions correctly, then your request to register for CDS will be accepted or denied there and then on the screen.
Assuming you are accepted, the screen will confirm you are registered for CDS and then wait about 1-2 hours. Then go back to the link above, log into your gateway again and this should then show you a new set of menus and shows you your postponed VAT section, etc.
The freight agent needs your EORI number tom postpone the import VAT, you need to enrol for the CDS so that you can access and download your postponed VAT statements.
NOTE - You must login to your gateway using the above link. This link is the ONLY way to see you postponed VAT statements. if you log into your gateway using the normal link HMRC online services: sign in or set up an account: Sign in to HMRC online services
then you only see your VAT return information, you must use the postponed VAT link to get to your postponed VAT statements.

(Hyperlinks created by Admin)
Posted Fri, 13 Dec 2024 11:51:05 GMT by Customs oldtimer
Hi Daniel Chan You can only use PVA if you are UK VAT registered. There is no specific application process. PVA allows you to account for import VAT through your VAT return instead of paying at the border If you just have a UK EORI then you are not eligible for PVA. Having PVA is not a requirement to import so you can pay import charges instead. Usually the agent can use their account to pay on your behalf and recharge you.
Posted Fri, 13 Dec 2024 12:03:52 GMT by Daniel Chan
Thank you for your response! Just to clarify, does this mean that as long as I am VAT-registered, I am automatically entitled to use Postponed VAT Accounting (PVA) without any specific application process? Thank you again for answering
Posted Fri, 13 Dec 2024 14:12:47 GMT by HMRC Admin 13 Response
Hi Daniel Chan
Guidance in accounting for import VAT is available at: Check when you can account for import VAT on your VAT Return.
To access PVA statements you will need to be enrolled for the Customs Declaration Services (CDS) please see guidance at: Get your postponed import VAT statement
There is no additional enrolment needed for PVA just CDS. 
For any queries relating to CDS please use the contact details at:
Imports and exports: general enquiries
Thank you
 
Posted Tue, 17 Dec 2024 09:12:34 GMT by HMRC Admin 19 Response
Hi Daniel Chan,
Yes, that is correct.You would just need to instruct your courier to use PVA so that they can complete the import documentation accordingly.
Thank you.

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