HMRC guidance

HMRC has published a website Manage your import duties and VAT accounts, which provides a centralised place from which businesses importing goods can manage payment and guarantee accounts, manage and view authorities, and download duty deferment statements, import VAT certificates, postponed import VAT statements, and notification of adjustment statements. The website can only be accessed via the Government Gateway.

From this site a business can:

• view and manage its cash account (top up and withdraw funds)
• set up a Direct Debit for, and top up a duty deferment account
• request older statements and certificates
• view and manage a general guarantee account
• manage the email address linked to an account
• access secure messages from HMRC related to the account
• set up, manage or view account authorities

Downloads are also available for:

• duty deferment statements
• import VAT certificates (C79)
• postponed import VAT statements
• notification of adjustment statements

To use the service a business must be subscribed to the Customs Declaration service.