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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
, see all updates

Background information and policy objectives: what is an import

Only goods brought into the EC from third countries and the special fiscal territories of the Community, for example the Channel Islands are imports for VAT purposes.

The place of import is the Member State the goods are in when they enter the Community.

If goods are entered into a suspensive regime (for example a temporary importation regime) then the place of import is the Member State they are in when those suspensive arrangements cease.