The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides details of the times of goods that can be imported under TA and the specific requirements relating to those goods. This note should be read in conjunction with the Union Customs Code – Temporary Admission and Union Customs Code – Temporary Admission – other relevant goods guidance notes.
Please see the Freight containers guidance note for more information on the VAT treatment.
If the importer obtains total relief for pallets, containers, spare parts and equipment for containers and non-EU pallets, the applicant and the holder of the procedure can be established inside of the EU customs territory.
According to HMRC guidance, containers are defined as articles of transport equipment (moveable tanks, lift vans and similar) which are:
Total relief from import duties will be granted for a container where it has been marked with the following information in a visible and appropriate place:
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