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  • FRS and import Tax

    Sole trader here, I has been importing ladies clothes into the UK and resell, using a personal EORI number and Fedex to arrange shipping and pay import tax and duty for me, never receive a C79 form and can't see any statement online related to my EORI number. Only see import duty paid on Fedex invoices and I repaid Fedex all. Since 1st Jan 22 I became VAT registered and only found out recently that meant I need VAT EORI and to use PVA system. Since I am using Flat rate Scheme for my VAT return so I guess it doesn't matter to me since I can't reclaim any input VAT (in my case a lot of import duty). I don't think I need to show amount of import VAT paid on the VAT return as long as I use Flat Rate Scheme, am my understanding it all correct? I know after Jun 2022 if I use PVA then, the VAT return form will have to add import duty on to box 1. However can I not use PVA and just let Fedex pay for it and I repaid, that seem to be much simpler for a small business owner. Can I stay this way? Will it be correct to do so? Many thanks for your help. Helen