The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides details of other goods that can be imported using temporary admission. If pallets, containers and means of transport are being imported then, please see the Union Customs Code – Temporary Admission – pallets, containers and means of transport guidance note. This note should be read in conjunction with the Union Customs Code – Temporary Admission guidance note and the other notes in the Union Customs Code subtopic.
A traveller who is a non-EU resident will not be required to pay any customs charges on the import of personal effects that are reasonably required for their journey and for sports purposes. If firearms and pets are being imported then the importer will need to complete a C88 and complete form Application for Transfer of Residence relief (ToR1) . If the person is transferring their residence to the UK then they will need to read Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU and complete form Application for Transfer of Residence relief (ToR1) . These replaced forms C3 and C5.
No import charges will be payable for seafarers welfare materials imported into the EU if the following are satisfied:
UCC , Article 250; DA , Article 220
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