If a UK Business is using TSP (Transitional Simplified Procedure) can UK Business use the delivery date as date of import? This will generally be the same as the import date and if UK Business consistently use it UK Business will capture all the data.
The tax point is when the goods have been both declared and presented and when HMRC has accepted the declaration. This will depend on the method of importation.
Legislation has specific rules about when declarations (including simplified and supplementary declarations for TSP) must be made, and the point of presentation, which will be objective facts. The tax point will therefore be clear in law and will determine the applicable rate of duty.
Please note, this information is correct at the time of writing, however the position may change before the UK leaves the EU.
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