When the UK leaves the EU, especially in a no-deal exit, would it be that we continue to give clearance instructions to our freight forwarders to use our deferment account? I’ve been reading recently HM Revenue & Customs (HMRC) will not pursue payment of the VAT on a monthly basis as they do now, VAT on the deferment account can be claimed as part of the quarterly return. Is this the case for non-EU imports and EU imports?

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