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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
, see all updates

Introduction: scope of this guidance

Our books of guidance are the main reference material for people in the Department. All HMRC formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at Revenue and Excise staff and should not be relied upon by businesses in calculating their taxes and duties.

This book is intended to provide staff in NCH, compliance, local excise, inland customs staff, and VAT enquiry and assurance staff who deal with VAT on imports with information and guidance on:

  • VAT on imported goods
  • Import VAT reliefs.

It assumes that you are familiar with the information in Notice 702 VAT: Imports.

The Import VAT Treatment of goods:

  • entered into and removed from customs suspensive regimes and free zones
  • supplied within customs warehouses and free zones
  • entered into and removed from end use relief
  • re imported under OPR after process/repair or replacement
  • placed under transit.

Guidance on the treatment of supplies of services associated with these goods can be found in V1-19.