VAT Notice 702: imports

This notice explains how imported goods are treated for VAT purposes.



This Notice 702 (May 2017) cancels and replaces Notice 702 (December 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 20 October 2014
Last updated 16 May 2017 + show all updates
  1. The email address for National Duty Repayment Centre (NDRC) enquiries has been updated.
  2. Changes made in Paragraph 8.13 to the telephone number and email address.
  3. Postal address to send form C285 changed.
  4. This notice has been updated to reflect changes brought about by the introduction of the Union Customs Code (UCC), EU Regulation 952/2013 on 1 May 2016.
  5. The Banking Operations Central Deferment Office address, telephone and fax numbers have been amended.
  6. The contact details in paragraph 2.2 have been amended.
  7. Tariff Classification Service contact email included.
  8. Amendments have been made to paragraphs 4.2 the C18 team have moved from Grimsby to NCH Salford and 8.8 Isle of Man VAT registered importers has been deleted.
  9. First published.