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Q. What should I do if I have been charged Import VAT rather than the agent stating that we will declare it on our VAT return under the Postponed Vat Accounting (PVA)?

.If the goods have been cleared using the old method of the import VAT being paid at the border on our behalf by an agent/carrier - you will need to reimburse the agent/carrier for these amounts unless you can persuade them to amend it. If you pay the amount , you will need to ensure that BOTH the supplier invoice and the freight invoice get coded to NO UK VAT tax code (and not one of the IMPORT tax codes as the VAT has already been paid). However, please annotate the description box with "VAT paid at the border - no PVA" so that the Tax Team do not query this with you at a later date. If you do suceed in getting the payment method changed to PVA, obtain a credit note for the original invoice and code the new correct agent

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