Cost structure

A VAT number is not the same as permission to defer import VAT

Buyers often ask what vat number and deferment eligibility costs. The useful answer is which line items move, and who controls each one.

Charges set before loading: registration versus authorisation

A VAT registration identifies the taxable entity; deferment is a separate arrangement that moves import VAT from a border payment to the periodic return.

We quote these separately so a landed-cost model does not hide them inside a single freight number.

Charges that depend on the declaration: importer of record match

Eligibility and the required authorisation differ by member state, and the importer of record named on the entry must match the registration.

This is the line most likely to change if the description or classification is amended.

Charges that appear after arrival: cash timing note

Where deferment applies, the tax is still declared and reconciled, so the landed-cost model should retain the VAT line with a note about cash timing.

We flag these in advance rather than presenting them as a surprise on the arrival invoice.

The failure point we see most often: Assuming a VAT number alone allows import VAT to be postponed in every EU destination.

Have these ready before filing:

Commercial invoice and packing list with matching values and descriptions.
Classification, origin and any licence references used in the declaration.
Booking reference, transport document and the consignee’s broker contact.

Questions importers ask us

Who is responsible for getting this right on a China-origin shipment?

The shipper supplies accurate product and value data; Hovmar Logistics checks the file before submission and coordinates with the destination broker. We confirm the split in writing at booking.

Can Hovmar review this before the cargo leaves Shenzhen?

Yes. Send the commercial invoice, packing list and intended classification before cutoff and our customs desk will flag gaps while they are still easy to fix.

Where this fits in your shipment

Planning a shipment from Shenzhen?

Request a routed freight quote · Chat on WhatsApp · info@hovmar.com

Notes from the Hovmar Logistics customs desk in Shenzhen. Confirm current requirements with your licensed broker before filing.