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Importing goods from non-EU countries

When importing goods from non-EU countries, you’ll need to:

You may also need an import licence for restricted goods, for example weapons, animal products and medicine.

Paying duty on imports from non-EU countries

You normally have to pay duty on goods imported from non-EU countries when they’re first brought into the EU or the UK. You pay this in the country they go to first, before they leave customs.

You need to classify the goods correctly to make sure you pay the right amount of duty.

You might be able to:

Whether you can delay or reduce the amount you pay depends on what the goods are, where they’re from and what you plan to do with them.

Paying VAT on imports from non-EU countries

You’ll have to pay VAT directly to HM Revenue and Customs (HMRC) at UK rates on goods imported from outside the EU when they’re first brought into the EU or the UK. You pay this in the country they go to first, before they leave customs.

If the goods are for you to make taxable supplies or use in your business, you can reclaim the VAT paid on your VAT Return. You’ll need the import tax certificate (form C79) to prove you paid the import VAT. HMRC will send you this form.

You can import works of art, antiques, and collectors’ items from outside the EU at a reduced rate of VAT.

There are different rules for paying VAT on services you’re buying from outside the UK.