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HMRC internal manual

VAT Transport

Transport and related services connected with imports and exports: Perishable foodstuffs imported on a "consignment for sale" basis

Where perishable foodstuffs are imported to be sold at the best price obtainable (usually by a commission agent in a wholesale market) it is sometimes necessary to remove them from the place of importation so that they can be put into cold storage. Where this is the case the destination under this item may be taken to be:

  • for goods sold in a wholesale market - the market to which the goods are transported for sale; or
  • for other goods - the place of storage from which distribution is made on sale to independent customers.