Customs
The question
To ask the Chancellor of the Exchequer, what consideration has been given to providing freight forwarders and customs agents with real-time access to the current VAT registration status of importers, so that agents can verify eligibility for Postponed VAT Accounting at the point of submitting a customs declaration.
Answered by Dan Tomlinson
HMRC provides a free online service which allows businesses, freight forwarders and customs agents to verify whether an importer or business is VAT registered at Check a UK VAT number - GOV.UK.
Postponed VAT accounting (PVA) is not available where an invalid VRN is used. Customs declarations that use invalid VRNs to try and notify PVA will be rejected.
Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →