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Posted Thu, 14 Mar 2024 02:22:54 GMT by William Wu
Dear HMRC, I am a Amazon seller from China. I has been applying for VAT registration, but I do not make it susessfully yet. But now I need to ship products to UK. May I apply for EORI and CDS under my company name, so I can use them for customs clearance. If yes can I apply for Postpone VAT when I make the cusotms clearance?
Posted Thu, 14 Mar 2024 14:41:08 GMT by Customs oldtimer
You do not need a VAT registration to obtain an EORI number as an EORI is a. Importer exporter registration number only. When you do become VAT registered you will however need an EORI number connected to your VAT number. There is no requirement or reason for you to register for CDS if you are not VAT registered . Registration for CDS is usually for the purposes of a VAT registered business accessing their financial dashboards. You cannot use postponed VAT accounting unless you are VAT registered. You will need to pay any import duty and import VAT at import or via your customs agent.
Posted Mon, 18 Mar 2024 04:31:12 GMT by William Wu
When you apply for VAT registration, HRMC ask you to have products in UK, that is why I need to import products to UK. At this situation, do you mean if I have a EORI and CDS account with out VAT, I can not use postponed VAT? If I pay import VAT now, after three months later, if I have a VAT, May I ask a repayment for this impor VAT?
Posted Wed, 20 Mar 2024 11:50:19 GMT by HMRC Admin 32 Response
Hi,

You can apply for CDS and EORI without having a UK VAT number.

You would need to obtain the EORI number before applying for CDS.

Please see below:

Get an EORI number

Customs Declaration Service

If you are not UK VAT registered then you will be unable to use Postponed Accounting as this is only available to UK VAT registered businesses.

Please see below:

Check when you can account for import VAT on your VAT Return

Thank you.
Posted Wed, 20 Mar 2024 11:52:59 GMT by HMRC Admin 32 Response
Hi,

If you have a CDS account and an EORI then this doesn't stop you from being able to use Postponed VAT Accounting.
After you apply for VAT and receive your VAT number then you would need to apply for a VAT registered EORI number.

Please see below:

Check when you can account for import VAT on your VAT Return

If you register for VAT and have incurred VAT on imports prior to your Registration date then you can recovewr the VAT as long as you still have the goods on hand on the day of Registration and you have documentary evidence of the import in your records.

Please see the guidance below:

Input tax when VAT paid on goods and services received before VAT registration

Thank you.

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