VAT—importing goods from outside the EU
Produced in partnership with John Fuszard of Sagars Accountants Ltd
VAT—importing goods from outside the EU

The following Tax guidance note Produced in partnership with John Fuszard of Sagars Accountants Ltd provides comprehensive and up to date legal information covering:

  • VAT—importing goods from outside the EU
  • The charge to import VAT
  • Goods imported via a third country
  • Import valuation
  • Classification
  • Relief from import VAT
  • Suspending payment of import VAT
  • Payment of import VAT
  • Deferring payment of import VAT
  • Recovering import VAT paid
  • more

Brexit: This Practice Note contains information on subjects impacted by the UK’s withdrawal from the EU. The Taxation (Cross-border Trade) Act 2018, and regulations made under that Act, set up a new customs and VAT regime for the UK, to apply once the UK has left the EU. The operative provisions of the Act do not take effect until the implementation period provided for in the European Union (Withdrawal Agreement) Act 2020 comes to an end. For more information, see News Analyses: Post-Brexit customs regime—the Taxation (Cross-border Trade) Act 2018 and EU Withdrawal Agreement and VAT. For more information on the withdrawal agreement and Brexit, see Practice Note: Brexit—introduction to the Withdrawal Agreement and News Analysis: Brexit Bulletin—key updates, research tips and resources. For more on tax and Brexit, see Practice Note: Brexit—UK tax consequences.

FORTHCOMING CHANGE in relation to cross-border e-commerce: EU Directive 2017/2455 requires Member States to implement a number of measures designed to modernise and simplify VAT payments on cross-border e-commerce transactions in the EU. These changes form part of the EU’s VAT Digital Single Market Package and their relevance in the UK will depend on the UK’s relationship with the EU following Brexit. For background information, see News Analysis: Developing a healthy VAT environment for e-commerce. Measures that are contained in the Directive and that must