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HMRC internal manual


HM Revenue & Customs
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Value for import VAT: normal rules: introduction

Import VAT is collected on goods received from outside the EC and from third territories as listed in Notice 702, section 9.

The amount of VAT due at importation depends on the value of the goods.

The rules for calculating the customs value are given in Notice 252 Customs: Valuation of imported goods for customs purposes, VAT and trade statistics.