Overview of the main customs duty and import VAT treatment of goods imported into the UK

By Tolley
VAT_tax_img

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Overview of the main customs duty and import VAT treatment of goods imported into the UK
  • Imported goods move into free circulation within the UK
  • Imported goods do not enter into free circulation within the UK
  • Goods move under Inward Processing / other EU country pays import duties / taxes

The following table provides an overview of the main import VAT and customs duty treatment of non-EU goods imported into the UK from a non-EU country.

This table should be used in conjunction with the Customs warehousing - introduction guidance note.

Imported goods move into free circulation within the UK
VAT / duty dueNon-EU goods placed in UK customs warehouseNon-EU goods imported into the UK via another EU country entering VAT only customs warehouse (goods not liable to customs duty)Non-EU goods imported into the UK via another EU countryGoods imported via a special territory
Customs dutySuspended when goods enter the warehouse. Payable when goods removedNot applicableSuspended when goods enter the warehouse. Payable when goods removedNot applicable
Excise duty Duty is not payable (suspended whilst goods in the warehouse)

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