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.