Od 24 októbra 2026, UK VAT-registered businesses importing garments from India can account for the standard 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 šaty, kaftany, sukne, a šatky, 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, alebo do Severného Írska z krajín mimo Spojeného kráľovstva a EÚ, can account for import VAT on its standard VAT Return. To qualify, 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. Avšak, 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 UK–Komplexná hospodárska a obchodná dohoda s Indiou (CETA), which was signed on 24 júla 2025 a platí od 15 júla 2026, UK customs duty dropped to 0% across all knitted garments, tkané odevy, 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 (bez nákupnej provízie), dopravy, poistenie, balenie, poplatky za colné odbavenie, manipulácia, vstupné poplatky, prenájom nábrežia, and storage incurred up to the first destination in the UK (and any known further destination). Importers can calculate incidental expenses using actual costs (Metóda 1), nationally agreed flat rates (Metóda 2), or an individual agreement with the local Excise and Inland Customs office (Metóda 3). Under Method 2, airfreight incidental expenses are 55p per chargeable kilo (minimálne £135), while surface freight groupage consignments carry £125 per gross weight tonne plus a flat £110 ancillary rate (minimálne £235), and surface freight full load consignments carry a flat £760 sadzba.
| Popis odevu | Fabric and Construction | Standard UK Duty | UK–India CETA Duty | Import VAT Rate |
|---|---|---|---|---|
| Women’s dresses | Bavlna, tkané | 12% | 0% with proof of origin | 20% |
| Women’s dresses | Viskóza / umelý hodváb, pletené | 12% | 0% with proof of origin | 20% |
| Kaftans | Hodváb alebo ľan, tkané (voľný strih županu) | 12% | 0% with proof of origin | 20% |
| Sukne | Polyester, tkané | 12% | 0% with proof of origin | 20% |
| Šatky a štóly | Wool or silk, tkané | 8% | 0% with proof of origin | 20% |
| Šatky a štóly | Bavlna, pletené | 12% | 0% with proof of origin | 20% |
Skontrolujte si vlastný odev
Vyrábame dámske šaty, kaftany, skirts and scarves for UK fashion brands. Porozprávajte sa s nami to plan production runs supplied with valid certificates of origin.
Zdroje
- Skontrolujte, kedy môžete vo svojom priznaní k DPH zaúčtovať dovoznú DPH
- Vypočítanie hodnoty DPH pomocou colnej hodnoty
Orientačné informácie z oficiálnych zdrojov, napísané 24 októbra 2026. Ceny overené dňa proti oficiálnym tarifám. Nie je to colné rozhodnutie; skôr, ako sa na to spoľahnete, potvrďte si to u svojho colného makléra.
Vývoj sortimentu dámskeho oblečenia? Pozrite sa, ako pracujeme ako a výrobca dámskych odevov v Indii.
Pozrite si B2B lookbooky → pohľad na naše najnovšie kolekcie. Vyžiadajte si celý sortiment: viac vzorov na vyžiadanie.
