UK Import VAT 2026: Postponed VAT Accounting, C79 Certificates, £135 Marketplace Rules and Customs Duties | Crossborder Tax Tool

Postponed VAT Accounting (PVA) allows UK VAT-registered businesses to account for import VAT on their VAT return (Box 1 and Box 4) instead of paying it at the border. This improves cash flow — you don't need to pay import VAT upfront and wait for a refund. To use PVA: (1) enter your EORI number on customs declarations, (2) HMRC publishes monthly PVA statements online (downloadable for up to 6 months), (3) use the statement figures to complete your VAT return. PVA applies to imports from anywhere in the world, including the EU. Non-UK sellers must have a UK VAT registration and EORI to use PVA.

Before Brexit, goods moving between the UK and EU were treated as intra-EU supplies — no import VAT, no customs duties. From 1 January 2021: (1) all goods imported from the EU are now subject to UK import VAT and customs duties; (2) the £15 low-value consignment relief was abolished; (3) for goods ≤£135 sold by overseas businesses to UK consumers, VAT is collected at the point of sale by the online marketplace (OMP rules); (4) for goods >£135, standard import VAT and customs duties apply at the border; (5) the UK introduced its own Global Tariff (UKGT), replacing the EU Common Customs Tariff.

If you are UK VAT-registered, you reclaim import VAT through your VAT return: report the import VAT in Box 1 (VAT due) and reclaim it in Box 4 (VAT reclaimed), resulting in a net zero effect. You need: (1) a valid C79 certificate (import VAT certificate) or PVA statement as evidence, (2) the goods must be for business purposes, (3) you must hold valid commercial documentation. C79 certificates are issued monthly by HMRC and can be downloaded from the C79 online portal. Note: if you use PVA, you don't receive C79 certificates — you use the PVA statement instead. Non-UK sellers without UK VAT registration cannot reclaim UK import VAT.

For goods valued at £135 or less (the 'consignment value') sold to UK consumers by overseas businesses through online marketplaces (Amazon, eBay, etc.), the marketplace is deemed to be the supplier and must collect and remit VAT at the point of sale. No import VAT is charged at the border for these goods — the marketplace includes VAT in the checkout price. This applies regardless of where the goods are dispatched from. For goods above £135, the overseas seller (or their UK VAT representative) is responsible for accounting for import VAT and customs duties at the border. The £135 threshold is based on the total consignment value, not per-item.

The UK Global Tariff (UKGT), introduced on 1 January 2021, sets customs duty rates for imports from countries without a UK trade agreement. Key rates: most electronics 0%, clothing 8-12%, ceramics and glass 0-12%, agricultural products vary widely. The UK has signed continuity agreements with many countries (Japan, Canada, South Korea, Norway, Switzerland, etc.) maintaining preferential rates. The UK-EU Trade and Cooperation Agreement (TCA) provides zero tariffs on goods of UK or EU origin, but goods of other origin imported into the UK from the EU do not benefit from the TCA. Use the UK Trade Tariff tool (gov.uk/trade-tariff) to look up specific rates.