UK Import VAT: Implementing the New VVA Rates

🔐 GUIDE: Discover how to implement HMRC’s revised VVA rates, update your import VAT calculations and avoid costly compliance errors.

About this Guide

HMRC has updated the nationally agreed rates used under Method 2 of the simplified arrangements for calculating incidental expenses included in the value of imported goods for VAT purposes.

The revised rates represent increases of approximately 35%–39% across the three categories of consignments.

For businesses using these rates, the change requires more than updating a spreadsheet. Customs declaration instructions, broker procedures, internal calculations and compliance checks must all reflect the revised figures.

This guide provides a structured approach to reviewing your processes, implementing the new rates and maintaining evidence of your compliance decisions.

HMRC’s revised VVA rates mean importers need to review their import VAT calculations and customs procedures to avoid costly errors.

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