IMPS05700 - Valuation for import VAT: exceptions to the normal rules: permanent imports: other permanent relief’s
The VAT (Imported Goods) Relief Order 1984 (SI 1984 No 746) provides relief on the final importation of certain goods. The items that qualify for relief are listed in Schedule 2 of the Order and are listed in the following groups.
| Group 1 | Capital goods and equipment on transfer of activities |
|---|---|
| Group 2 | Agriculture and animals |
| Group 3 | Promotion of trade |
| Group 4 | Goods for testing |
| Group 5 | Health |
| Group 6 | Charities |
| Group 7 | Printed matter |
| Group 8 | Articles sent for miscellaneous purposes |
| Group 9 | Works of art and collectors’ pieces |
| Group 10 | Transport |
| Group 11 | War graves and funerals |
Full details are given in The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.