Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual


Import entry procedures: documents to be produced with import entries on which VAT is paid or deferred

The documentation normally required for VAT purposes for import declarations which fall within one of the categories mentioned in Notice 702, paragraph 3.3, is a declaration of value on Forms C105, C105A, C105B or C109 as appropriate.