Summary

Guidance on the VAT on imported goods and import VAT reliefs.

Contents

  1. IMPS01000
    Introduction: contents
  2. IMPS02000
    Background information and policy objectives: contents
  3. IMPS03000
    Import entry procedures: contents
  4. IMPS04000
    Value for import VAT: normal rules: contents
  5. IMPS05000
    Valuation for import VAT: exceptions to the normal rules – permanent imports: contents
  6. IMPS06000
    Valuation for import VAT: exceptions to the normal rules - re-imports: contents
  7. IMPS07000
    Onward supply relief (OSR): contents
  8. IMPS07500
    Onward supply relief (OSR): verification of goods imported for onward supply to another member state: contents
  9. IMPS08000
    Procedure tables: contents
  10. IMPS09000
    Primary legislation
  11. IMPS09500
    Secondary legislation: contents
  12. IMPS11000
    Importation of a racehorse: declaration of value