When your shipment reaches its final destination, you can decide whether to delay duty payment, or have goods in free circulation immediately.
When your goods arrive into the UK, you can choose what happens to them next:
Declare the goods into free circulation and pay VAT and possible duties straight away; or
Hold the goods in a facilitation. Sometimes, you might not need your imports for a while. They might be stored while waiting to be used, worked on or sold. If this is the case, it may be possible to suspend the payment of duties and taxes – to improve your cash flow (and in some special circumstances, not have to pay them at all).
The example above shows imports to the UK, but this works in the same way for exporting to other countries too. Arranging the suspension of paying duties and taxes is something we can help you with. There are a few different ways to do it – these are the most common: