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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
, see all updates

Secondary legislation: the Value Added Tax Regulations 1995 (SI1995/2518)

 

Section Subject Matter  
     
118 Enactments which do not normally apply to import VAT  
119 Regulations which do normally apply to import VAT  
120 Community legislation which does not normally apply to import VAT  
121 Adaptations to enactments which do not normally apply to import VAT  
122 Postal importations postponed accounting  
123 Relief for goods imported for zero-rated onward supply to another member State  
124 Re-importation of certain goods by non-taxable persons  
125 Re-importation of certain goods by taxable persons  
126 Re-importation of goods exported for treatment or process  
136, 137 and 138 Territories excluded from member States  
139 Territories included in member States  
140 Customs legislation applicable to imports from the third territories  
141 Community transit (T2F) arrangements to apply to certain goods received from third territories