Od 24 Październik 2026, Firmy zarejestrowane jako płatnicy podatku VAT w Wielkiej Brytanii importujące odzież z Indii mogą rozliczać się z tego standardu 20% import VAT directly on their periodic VAT Return using postponed VAT accounting. Rather than paying import VAT upfront at the border and waiting to reclaim it later, postponed accounting allows the tax to be declared and recovered on the same return, resulting in a nil net cash outlay at customs. Importers do not need prior approval from HM Revenue & Customs to use this system, but they must provide written instructions to their customs clearance agent before declarations are submitted.
How Postponed VAT Accounting Works for Garment Imports
Under standard UK customs procedures, adult clothing incurs import VAT at the standard rate of 20%, whereas children’s clothing is zero-rated. When importing apparel such as sukienki, kaftany, spódnice, i szaliki, VAT is worked out on the customs value of the goods plus any customs duty and incidental expenses incurred up to the UK destination. If an importer pays import VAT upfront at the port of arrival, funds remain tied up until HM Revenue & Customs makes an import VAT certificate (C79) available and the business recovers the payment on a later return.
Postponed VAT accounting resolves this cashflow timing difference. A UK VAT-registered business importing goods into Great Britain from outside the UK, lub do Irlandii Północnej spoza Wielkiej Brytanii i UE, can account for import VAT on its standard VAT Return. Aby się zakwalifikować, the imported goods must be for use in your business, and you must have the right to dispose of them as the owner. Because the import VAT is declared as output tax and reclaimed as input tax on the same VAT Return according to standard input tax recovery rules, the net payment due at the border is nil.
Step-by-Step Instructions for Using Postponed VAT Accounting
Setting up postponed accounting requires precise administrative coordination between the importer and the customs intermediary who handles border declarations.
- Provide written instructions to your customs agent: You do not need to submit an application or seek approval from HM Revenue & Customs to use postponed VAT accounting. Jednakże, customs agents, freight forwarders, and brokers must have written confirmation from you stating that you want to use postponed VAT accounting before they can proceed with the import declaration. Keep a written record of these instructions. If an overseas supplier arranges clearance on your behalf, agree in writing on the accounting method and provide your EORI number so they can instruct the declarant.
- Ensure correct declaration completion: When submitting the import declaration via the Customs Declaration Service, the declarant must enter your UK VAT registration number at header level in Data Element 3/40. The declarant must not enter method of payment G in Data Element 4/8. The VAT is recorded against your EORI number at declaration level. Once an import declaration is submitted, you cannot amend how you account for import VAT for that consignment.
- Access monthly postponed import VAT statements online: Paper C79 certificates are not generated for shipments cleared under postponed accounting. Instead, transactions appear on your monthly postponed import VAT statement. Importers must check their financial dashboard within the Customs Declaration Service online to download these statements.
- Complete your periodic VAT Return: Use the totals from your monthly postponed import VAT statements to complete your return. You declare the postponed import VAT as output tax and claim the allowable proportion as input tax on the same VAT Return under the normal input tax rules.
Garment Duty Rates and VAT Value Calculations
Import VAT is calculated on the VAT value, which comprises the customs value for duty, any Customs Duty payable, and incidental expenses incurred up to the goods’ destination in the UK. Pod Wielką Brytanią–Kompleksowa umowa gospodarczo-handlowa z Indiami (CETA), which was signed on 24 Lipiec 2025 i obowiązuje od 15 Lipiec 2026, UK customs duty dropped to 0% across all knitted garments, tkane ubrania, and textile made-ups. To receive the 0% preferential tariff instead of the standard 8% Do 12% duty, garments must originate in India under the agreement’s origin rules (a change of tariff heading plus qualifying value content) and be supported by an origin declaration on the invoice or a certificate of origin issued in India.
When the 0% preferential duty applies, VAT is calculated at 20% on the customs value plus incidental expenses. Incidental expenses include commission (z wyłączeniem prowizji od zakupu), transport, ubezpieczenie, uszczelka, opłaty za odprawę celną, obsługiwanie, opłaty za wstęp, czynsz na nabrzeżu, and storage incurred up to the first destination in the UK (and any known further destination). Importers can calculate incidental expenses using actual costs (Metoda 1), nationally agreed flat rates (Metoda 2), or an individual agreement with the local Excise and Inland Customs office (Metoda 3). Under Method 2, airfreight incidental expenses are 55p per chargeable kilo (minimum £135), while surface freight groupage consignments carry £125 per gross weight tonne plus a flat £110 ancillary rate (minimum £235), and surface freight full load consignments carry a flat £760 wskaźnik.
| Garment Description | Fabric and Construction | Standard UK Duty | Wielka Brytania–India CETA Duty | Import VAT Rate |
|---|---|---|---|---|
| Women’s dresses | Bawełna, tkane | 12% | 0% with proof of origin | 20% |
| Women’s dresses | Wiskoza / sztuczny jedwab, trykotowy | 12% | 0% with proof of origin | 20% |
| kaftany | Silk or linen, tkane (luźny krój szaty) | 12% | 0% with proof of origin | 20% |
| Spódnice | Poliester, tkane | 12% | 0% with proof of origin | 20% |
| Szaliki i etole | Wool or silk, tkane | 8% | 0% with proof of origin | 20% |
| Szaliki i etole | Bawełna, trykotowy | 12% | 0% with proof of origin | 20% |
Sprawdź swoją odzież
Zajmujemy się produkcją sukienek damskich, kaftany, skirts and scarves for UK fashion brands. Porozmawiaj z nami to plan production runs supplied with valid certificates of origin.
Źródła
- Sprawdź, kiedy możesz uwzględnić podatek VAT od importu w swojej deklaracji VAT
- Wyliczenie wartości VAT przy wykorzystaniu wartości celnej
Informacje orientacyjne z oficjalnych źródeł, pisemny 24 Październik 2026. Ceny zweryfikowane dnia wbrew oficjalnym stawkom. Nie jest to decyzja celna; zanim zaczniesz na tym polegać, potwierdź to u swojego agenta celnego.
Opracowywanie kolekcji odzieży damskiej? Zobacz, jak pracujemy jako producent odzieży damskiej w Indiach.
Zobacz lookbooki B2B → rzut oka na nasze najnowsze kolekcje. Poproś o pełny asortyment: więcej wzorów na zamówienie.
