The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - End-Use Relief and other guidance notes in the Union Customs Code subtopic for more information on the current rules.
This guidance note provides an overview of how goods should be imported by businesses with an end-use authorisation. This note should be read in conjunction with the following guidance notes:
When entering goods to end-use, a C88 must be completed and any appropriate amounts duties and import VAT due must be paid. The following details the information required on the C88. Please note that if the business uses a ‘simplified’ authorisation to import goods to end-use (where completion of the C88 constitutes the application and subsequent authorisation) then specific rules apply, see below:
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login