CUSTOMS WORKFLOW · PVA · OPERATOR HANDOFF
Make PVA one trace from declaration to VAT Return.
Postponed VAT Accounting moves the import VAT accounting point; it does not remove the declaration evidence. Keep the importer decision, CDS treatment, statement and VAT Return in one reconcilable trail.
Confirm eligibility and instruction before declaration, retain the PVA evidence, then reconcile the monthly postponed import VAT statement into the correct VAT Return period.
Move the job in order.
Each checkpoint produces evidence for the next person or system. A failed checkpoint stays visible.
- 01Confirm the importer decision
Record that the UK VAT-registered importer will use PVA and that the representative has the instruction.
- 02Build the declaration treatment
Use the current CDS completion instructions and keep any manual-calculation evidence with the entry.
- 03Retain the source records
Commercial records and the customs declaration support the PVA treatment.
- 04Retrieve the monthly statement
Download the postponed import VAT statement from the CDS financial dashboard.
- 05Reconcile the VAT Return
Tie statement values, corrections and missing entries to the period before filing.
Inputs
- UK VAT registration
- Importer PVA instruction
- CDS declaration evidence
- Monthly PVA statement
- VAT Return period
Do not hand off green
- No importer instruction
- Statement entry does not reconcile
- Manual calculation lacks evidence
- Import VAT treatment is unclear
Six connected customs workflows.
Move between border, VAT, product-control, safety-and-security, payment and transit handoffs without losing the source trail.