Commentary

V3.313A Import VAT suspension—special procedures

Part V3 Supplies, acquisitions and imports

V3.313A Import VAT suspension—special procedures

V3.313A Import VAT suspension—special procedures

VATA 1994, s 16(1)1 provides that the provision by the Customs and Excise Acts 1979 (as defined in CEMA 1979, s 12) and the other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom, shall, with certain exceptions for which HMRC may make provision, also apply to VAT. Thus reliefs from import duty will, as a general rule, also apply to VAT.

Arrangements providing for the suspension of import VAT

Goods entered for the following special

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