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Imports ― overview


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit

Imports ― overview


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit
imgtext

This guidance provides an overview of VAT and imports of goods into the UK.

For information about the VAT rules in each EU country, please refer to the VAT in the EU guidance note.

In-depth commentary on the legislation and case law on imports of goods can be found in De Voil Indirect Tax Service V3.301.

What are the main VAT considerations when importing goods?

There are a number of key VAT areas to consider when importing goods. The table below summarises many of these, and also links to more detailed guidance on each of these subjects:

Area to considerDescriptionGuidance
Place of supply of goodsFor VAT purposes, it is very important to consider the ‘place of supply’ of a transaction, as only supplies made in the UK are subject to UK VAT (although note that import VAT can still be due in respect of non-UK supplies)Place of supply of goods
Meaning of importA business needs to know whether something is an import for VAT purposes or notImports

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  • 18 Sep 2023 11:21

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