Postponed import VAT

Hello, Last March I received shipment with goods for sale delivered by carrier Kuehne&Nagel and also before delivery I received Invoice to pay for Duty, Customs Clearance, Finance Facility Fee which I already paid, however they didn't add amount for VAT Import to pay like it was on previous deliveries. Last import tax has been postponed for some reason by the carrier agent, I do not have any idea how because I don't have VAT registered business. I have received from Kuehne&Nagel documents send by email: C88 - UK Import Clearance document E2 - Confirmation of arrival document And also in my Customs Declarations Service I can see the Postponed Import VAT statement for March 2024 with amount £1845.99. On monthly postponed import VAT statement is also VAT registration number but I am not VAT registered, this number looks like a part of my GB EORI number… Could you tell me what should I do in this situation and how resolve the issue with Import VAT payment to HMRC and get everything correct? Kind regards,

Hi,

Was your business previously registered for VAT when you received that EORI?

You need to speak to VAT helpline to check what it shows on the records and how to deal with the VAT.

You may also need to contact EORI team to check what it shows on their records:

VAT: general enquiries

Get an EORI number

Thank you.

If you believe you owe the VAT and PVA shouldn’t have been used you can make a voluntary disclosure to regularise the situation. There is a document called a C2001 Details are in this guidance https://www.gov.uk/guidance/customs-debt-liability It shouldn’t be the case that your carrier can use PVA for a non VAT registered business, they should check that first you want to use PVA and also that you have a valid VAT registration,however these mistakes can happen .