The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the situations where goods can be imported into the UK without payment of import VAT and customs duties. Further information can also be found in HMRC Manual - VAT reliefs for disabled people. A copy of this manual can be found below:
This note should also be read in conjunction with the Zero-rating - supplies to disabled individuals, Importing goods from outside the EU, Charities – funded medical equipment and Charities - importing goods guidance notes.
The following organisations can import goods without payment of import VAT and customs duties:
SI 1984/746, Sch 2, Group 6, items 6 and 7 (subscription sensitive); VATA 1994, Sch 8, Groups 12, 15; Council Regulation 1186/2009/EC, Chapter XV11, Section B, Art 66 – 73
The following goods can be imported without payment of import VAT and customs duties:
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