Commentary

Division V3.3 Imports and acquisitions

Part V3 Supplies, acquisitions and imports

Division V3.3 Imports and acquisitions

Division V3.3     Imports and acquisitions

Overview of imports

Introduction to imports in the post-Brexit era V3.301

Imports and import VAT

Meaning of importation; status of the Crown Dependencies; liability to pay import VAT V3.302

Method and control of importation V3.302A

The import process V3.303

Customs declarations V3.304

Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances V3.305

Valuation for import VAT V3.306

The rate of VAT charged on imports V3.313

Import VAT suspension — special procedures V3.313A

Overview of special customs procedures V3.315

Special procedure—storage V3.316

Special procedure—transit V3.317

Special procedure—inward processing V3.318

Special procedure—authorised use V3.319

Special procedure—temporary admission V3.320

Freeports V3.321

Introduction to import VAT reliefs V3.322

Import VAT—reliefs other than personal reliefs

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