VATPOSG5800 - Gas and electricity: Other aspects

Imports

Imports of electricity and natural gas (including natural gas arriving in liquid form by tanker) are relieved from VAT at importation by the VAT (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 (see VATPOSG5220).

To claim the relief importers are required to submit an import entry using the following Commodity Codes:

271121 00 00	Natural gas in gaseous state
271600 00 00	Electricity

For information on the treatment of the interconnectors carrying of electricity and piped gas across borders, see VFUP3400.