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

HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
, see all updates

Valuation for import VAT: exceptions to the normal rules: permanent imports: introduction

All goods entering the UK from outside the VAT territory of the EC are classed as imports for VAT purposes.

Whilst most importations are subject to VAT there are a number of exceptions for various purposes.