Customs documentation should be reconciled with the accounting records and the VAT return. Review the declared importer, goods, values and tax registration details before relying on an automatically populated amount.
Practical review checklist
- Collect customs entries, freight records and commercial invoices.
- Match each entry to the correct entity and reporting period.
- Investigate duplicates, missing entries and amendments.
Check the rules for your transaction
Use the current official FTA guidance and legislation and VAT public clarifications. This introductory guide does not cover every exception. Confirm the requirements for your business and the period concerned.
Need help reviewing your records?
Explore BWMC VAT consultancy or contact the team with the transaction type, reporting period and issue you need to resolve.