IMPS09000 - 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 and 121D |
| 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) | - |
| 37(1) | - |
| 37(2) | - |
| 37(3) | - |
| 37(4) | - |
| 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) | - |
| 60(1)(f) | - |
| 61(9) | - |
| 93(1) | - |
| 93(2) | - |
| 96 | Interpretative items |
| Schedule | - |
| 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. |
Taxation (Cross-Border Trade) Act 2018
Section 41 replaces acquisition VAT with import VAT for imports from the EU into the UK by amending VATA 1994.
Section 51 provides HMRC with the power to introduce secondary legislation to govern the treatment of import VAT.