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HMRC internal manual


Primary legislation

The VAT Act 1994

Section Subject Matter  
1(4) and 15 Scope of import VAT  
16 The Customs and Excise Acts 1979, any other enactments relating to customs or excise duties on imported goods and Community legislation to Customs duty are applied to VAT with the exceptions and adaptations listed in The VAT Regulations 1995, Nos 118, 119, 120 and 121  
21 Determination of value for VAT of imported goods  
27 Tax on imported goods not wholly owned by the registered importer is not deductible if the goods are to be used for private purpose  
30(3) No tax shall be chargeable on the importation of zero-rated goods  
32(3)(a) Authority to make orders to provide VAT relief on the importation of certain second-hand goods  
37(1) Authority to make orders to provide VAT relief on the importation of goods in accordance with international agreements  
37(2) Authority to allow benefit of importation relief under s37(1)to be transferred to another person  
37(3) Authority to make regulations to provide VAT relief for re-imported goods. (This power has been exercised in The VAT Regulations 1995, Nos 124, 125 and 126)  
37(4) Authority to make regulations providing temporary importation relief. (This power has been exercised in The VAT Regulations 1995, No 123)  
43(1)(c) Importations by any member of a group of companies shall by the representative member, and the tax due treated as payable by the representative member  
47(1) and (2) Goods imported by a taxable person supplied by him as agent for a non-taxable person may be treated as imported and supplied by the taxable person as principal  
60(1)(b) Provision for appeal in connection with VAT chargeable on imported goods (but see s61(9) for valuation appeals)  
60(1)(f) Provision for appeal under s27  
61(9) Appeals regarding valuation of imported goods to be referred to arbitration under CEMA 1979 s127  
93(1) Provision for specified territories to be included in or excluded from the territory of a particular member State  
93(2) Specified customs and excise legislation to be applied to imports from specified territories  
96 Interpretative items  
13.3 Vehicles in respect of which purchase tax was remitted under the Purchase Tax Act 1963 s23 and brought back to the UK are not to be treated as imported for VAT purposes.