Updates: Imports

2024

18 June 2024

Valuation for import VAT: exceptions to the normal rules: permanent imports: works of art, antiques and collectors’ items

The broken link to The Margin Schemes (VATMARG) has been fixed

2023

13 January 2023

Onward supply relief (OSR): about onward supply relief (OSR)

Link fixed

2022

7 October 2022

Valuation for import VAT: exceptions to the normal rules: permanent imports: works of art, antiques and collectors’ items

Guidance amended

30 August 2022

Background information and policy objectives: contents

Pages added

Page 02360 added

9 June 2022

Value for import VAT: normal rules: introduction

VAT legal reference included as link

Previous update removed.

8 June 2022

Background information and policy objectives: main policy objectives

Objectives revised and updated

2 March 2022

Imports Manual: recent changes

Page archived

Imports Manual: recent changes

Page archived

Imports Manual: recent changes

Page archived

IMPS - Imports Manual: update index

Page archived

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

Amendments made to table to meet accessibility

2021

17 November 2021

Introduction: references to Policy

EU Exit changes

16 November 2021

Introduction: scope of this guidance

EU Exit changes

Value for import VAT: normal rules: imported computer software

EU Exit changes

Value for import VAT: normal rules: racehorses and bloodstock

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: permanent imports: works of art, antiques and collectors’ items

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: re-imports: goods re-imported in the same state

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: re-imports: re-imported motor cars and works of art

EU Exit changes

9 November 2021

Valuation for import VAT: exceptions to the normal rules: re-imports: introduction

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: re-imports: re-imported ex-Ministry of Defence cars

Page archived - guidance no longer applicable following EU Exit 

Valuation for import VAT: exceptions to the normal rules: re-imports: ATA Carnets

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: re-imports: film re-imported after exposure abroad

Page archived - guidance no longer applicable following EU Exit

Valuation for import VAT: exceptions to the normal rules: re-imports: re-importation of certain goods by taxable persons

Page archived - guidance no longer applicable following EU Exit

Valuation for import VAT: exceptions to the normal rules: re-imports: re-importation of jewellery exported on approval

Page archived - guidance no longer applicable following EU Exit

Valuation for import VAT: exceptions to the normal rules: re-imports: goods re imported after process, repair or replacement

Page archived - guidance no longer applicable following EU Exit

Valuation for import VAT: exceptions to the normal rules: re-imports: contents

Pages IMPS06400, IMPS06600. IMPS06700, IMPS06800 and IMPS06900 archived

Onward supply relief (OSR): about onward supply relief (OSR)

EU Exit changes

Onward supply relief (OSR): EC law

EU Exit changes

Onward supply relief (OSR): UK law

EU Exit changes

Onward supply relief (OSR): verification of goods imported for onward supply to another member state: procedure

EU Exit changes

Onward supply relief (OSR): verification of goods imported for onward supply to another member state: control

EU Exit changes

Onward supply relief (OSR): verification of goods imported for onward supply to another member state: NIRU contact details

EU Exit changes

Procedure tables: horses imported for sale by auction (the Docket System)

EU Exit changes

Primary legislation

EU Exit changes

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

EU Exit changes

Secondary legislation: the VAT (Supply of Temporarily Imported Goods) Order 1992 (SI1992 No 3130), as amended by SI 2019/59 and SI 2020/1545, Reg 13-15

Page title amended

Secondary legislation: contents

Page IMPS09550 added

Government Departments and others authorised to use the postponed accounting system

Page archived - guidance no longer applicable following EU Exit

8 November 2021

Import entry procedures: the Royal Family

EU Exit changes

Import entry procedures: goods imported by or on behalf of non-UK traders

EU Exit changes

Import entry procedures: Input or Output tax position on goods rejected by the importer

Page archived - guidance no longer applicable following EU Exit 

Import entry procedures: contents

Page IMPS03340 archived

Import entry procedures: agents importing horses for auction

EU Exit changes

Import entry procedures: imports of precious metals on behalf of non-resident owners

EU Exit changes

Import entry procedures: imports by freight from the Channel Islands

EU Exit changes

Import entry procedures: postal imports of cut flowers, cuttings and potted plants from the Channel Islands and postal imports of low value goods from Guernsey and Jersey

Reference to outdated guidance removed

Import entry procedures: documents to be produced with import entries on which VAT is paid or deferred

Section removed

Value for import VAT: normal rules: introduction

EU Exit changes

Value for import VAT: normal rules: UK law

EU Exit changes

Value for import VAT: normal rules: further destination

Reference to other member states removed

Value for import VAT: normal rules: acceptability of declared value

EU Exit changes

Value for import VAT: normal rules: buying commissions

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: permanent imports: introduction

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: permanent imports: gold imported on behalf of Central Banks

Financial series team updated to Deductions and financial Services Policy Team

Valuation for import VAT: exceptions to the normal rules: permanent imports: repayment of overpaid VAT on goods rejected by the importer

EU Exit changes

Valuation for import VAT: exceptions to the normal rules: permanent imports: other permanent relief’s

EU Exit changes

5 November 2021

Introduction: law and regulations

EU Exit changes

Introduction: roles and responsibilities

EU Exit changes

Background information and policy objectives: what is an import

EU Exit changes

Background information and policy objectives: what is import VAT

EU Exit changes

Background information and policy objectives: accounting of import VAT

EU Exit changes

Background information and policy objectives: main policy objectives

EU Exit changes

Import entry procedures: action on entries

EU Exit changes

Import entry procedures: Economic Operator Registration and Identification (EORI)

EU Exit changes

Import entry procedures: use of false or incorrect EORI numbers on import entries

EU Exit changes

Import entry procedures: deduction of input tax

EU Exit changes

Import entry procedures: direct repayment of VAT

EU Exit changes

Import entry procedures: repayment of import VAT wrongly charged

Page archived - guidance no longer applicable following EU Exit 

Import entry procedures: import declarations by unregistered persons

Page archived - guidance no longer applicable following EU Exit 

Import entry procedures: contents

Pages IMPS03140 and IMPS03160 archived

Page IMPS03200 archived

Import entry procedures: amendment of import entries

EU Exit changes

Import entry procedures: Appeals and Reviews: disagreeing with an HMRC decision

Page archived - guidance no longer applicable following EU Exit

Import entry procedures: release of goods where VAT is to be paid, deferred or postponed and the amount of VAT cannot be established

EU Exit changes

Import entry procedures: release of goods against security in other circumstances

EU Exit changes

Import entry procedures: Government Departments and Health Authorities

EU Exit changes

Minor reformatting

23 August 2021

Introduction: contents

GDPR revised statement to correct broken links.

4 January 2021

Introduction: contents

GDPR update and links