Tuna: Import Duties

Question

HMRC does not hold the information requested.

Traders pay customs duty and import VAT based on calculated liabilities for goods, either immediately or on a monthly basis via duty deferment accounts. Also, VAT-registered businesses can account for import VAT on their VAT Return by using postponed VAT accounting. The subsequent revenue collected is not recorded on a product or sector basis and thus no breakdown by product or country of origin is held. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.