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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
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Value for import VAT: normal rules: buying commissions

Commissions charged to importers for buying services abroad are not included in the value for import VAT when the buyer is VAT registered in the UK. Such commissions are only subject to VAT ‘reverse charge’ arrangements. See VAT Notice 702, paragraph 3.1 ‘incidentals’