# VAT Deferment Scheme

*Last updated: 2026-06-18*

> A VAT deferment scheme is a customs authority program that allows eligible importers to account for import VAT through their periodic VAT return rather than paying it at the point of entry for each individual shipment.

A VAT deferment scheme is a customs authority program that allows eligible importers to account for import VAT through their periodic VAT return rather than paying it at the point of entry for each individual shipment. This removes the requirement for upfront payment on every consignment, significantly easing cash flow for high-volume importers. Participation typically requires an approved guarantee or security deposit and demonstrated financial reliability. The scheme should not be confused with a VAT exemption: the tax remains due, only the timing of payment is shifted. Freight forwarders, large importers, and distribution logistics operators are its primary users.

**Source:** [https://www.gov.uk/vat-deferment-scheme](https://www.gov.uk/vat-deferment-scheme)

## Quick Facts

| Property | Value |
|---|---|
| Term | VAT Deferment Scheme |
| Language | EN |
| Word count | 99 |
| Last updated | 2026-06-18 |
| Source | https://www.gov.uk/vat-deferment-scheme |

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