FAS payments - accounting rejection

As part of the preparations for 2022, we and others asked HM Revenue & Customs to confirm what would happen if a shipment, entering via a non-inventory port, was linked to an uncleared FAS payment.

The question was never answered, but today we encountered the anticipated reaction when a shipment arrived and our overseas client had not managed to lodge the funds against the FAS reference in time.

The goods in question arrived via Dover and the GVMS registration allowed the vehicle to board in Calais. Once the HGV entered the Port of Dover, it was directed to the Sevington Border Control Post. Here, the vehicle was required to remain until the tax payment had been completed.

In order to speed the process up, the method of payment was updated to deferment. This was possible, even though the declaration had already been arrived.