To prepare your VAT/GST returns accurately, we collect your import data on a standard template. This article explains how to complete the Imports tab — what belongs in each column, and how to choose the right values for the two dropdown fields.
Before you start
Three things to keep in mind as you fill it in:
Use the template as provided. Please don't add, remove, rename or reorder the columns — the format is protected so the data can be processed automatically.
One row per import transaction. Each import document gets its own line.
Use a consistent date format throughout. Pick one format and stick to it across every row.
What goes in each column
Column | What to enter |
Transaction ID | A unique reference for this specific transaction or document. All import and shipping documents should include a reference ID. |
Filename | The name of the supporting document as you've shared it with us. |
Date | The date of the import transaction or document. |
Doc Type | The document category — select from the dropdown. See Choosing the right Doc Type below. |
Import VAT/GST Amount | The amount of import VAT or GST charged. |
Currency | The currency of the import VAT/GST amount, as a 3-letter ISO code (e.g. GBP, EUR, CAD). |
Shipped to Country | The country the goods were imported into, as a 2-letter ISO country code (e.g. GB, CA, AU). |
Import VAT Treatment | Whether the import VAT/GST was Paid or Deferred — select from the dropdown. See below. |
Paid or Deferred? Choosing the Import VAT Treatment
Every import needs one of two treatments, and your choice affects how the import is reflected on your return:
Paid — the import VAT/GST was paid directly at the point of import. In the UK, this is confirmed by a C79 certificate.
Deferred — the import VAT/GST wasn't paid upfront and is instead accounted for through your return (for example, UK Postponed VAT Accounting). In the UK, this is confirmed by a PIVA statement.
Choosing the right Doc Type
Select the type of document that evidences the import:
🇬🇧 C79 — Import VAT Certificate. Confirms import VAT was paid at the border.
🇬🇧 PIVA — Postponed import VAT statement. Confirms import VAT was deferred to your return.
🇨🇦 CARM — Statement of Account. Canada's official import VAT/duty statement.
🇪🇺 SAD — Single Administrative Document. The standard EU customs declaration.
🌐 Shipping document — any other carrier or customs paperwork evidencing the import, such as a courier's customs invoice.
Other — if you're not sure which option applies, select Other and add a note describing the document. We'll review it and confirm.
Keep sending your supporting documents
The template doesn't replace your paperwork. Please continue to send your supporting documents — invoices, import certificates and similar — exactly as you do now. These are required to support your filing during standard compliance checks and in the event of an audit.
The template sits alongside them, so we can process your data accurately and completely.
Not sure how to record a particular import? Reach out to your account manager or contact our support team and we'll talk it through.