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HMRC internal manual


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



Note: The most widely used relief is the low value consignment  relief contained in Item 8 of group 8. The waiver allows commercial consignments of goods (other than alcoholic beverages, tobacco products, perfumes or toilet waters) not exceeding £15 in value to be relieved from import VAT. This relief does not apply to goods imported from the Channel Islands.


Full details are given in R6-1 The community system of duty reliefs.