Logistics insights from the GCL Team

A simple guide to Postponed VAT Accounting (PVA), explaining what it is, who can use it, and how it can improve cash flow when importing goods into the UK.

UK customs procedures can appear complex, but understanding the correct declaration method can make a meaningful difference to both compliance and landed costs. One procedure that is often overlooked is Authorised Use (previously known as End Use). This article provides a straightforward overview of what Authorised Use is, when it applies, and how importers can determine whether their goods may qualify. What is Authorised Use? Authorised Use is a UK customs procedure that

Claiming reduced or zero duty under a Free Trade Agreement can deliver significant cost savings. However, many importers rely entirely on suppliers for origin documentation, which is not always available or reliable. Importer’s Knowledge is an alternative approach that allows importers to claim preferential duty based on their own records — but it comes with increased responsibility. What is Importer’s Knowledge? Importer’s Knowledge is a customs mechanism that allows an imp