Commentary

BB/1C/98 Installation or assembly of imported goods

Part V16 Forms and other HMRC material

BB/1C/98 Installation or assembly of imported goods

BB/1C/98 Installation or assembly of imported goods

Business Brief, Issue 1. 7 January 1998

Customs and Excise confirm that the place of supply concession which allows one-off supplies of installed or assembled goods in the UK to be treated as made outside the UK continues to operate.

The concession applies only where the supplier is not registered for VAT in the UK and the supply is a one off with no further UK business anticipated. In addition the goods must be imported into the UK from outside the EC, the customer must act as the importer of the goods and the full

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