Commentary

V3.341 Import VAT—reliefs other than personal reliefs and reliefs for special visitors

Part V3 Supplies, acquisitions and imports

V3.341 Import VAT—reliefs other than personal reliefs and reliefs for special visitors

V3.341 Import VAT—reliefs other than personal reliefs and reliefs for special visitors

COVID-19—impact on imports

As a consequence of the outbreak of COVID-19 (coronavirus), relevant medical devices or equipment brought into the UK from non-EU countries during the coronavirus (COVID-19) outbreak are relieved from import duty and VAT until 31 October 2020. See V1.403.

Import VAT relief—trade samples

HMRC may allow trade samples of such goods as it sees fit to be delivered without payment of duty or tax on importation subject to such conditions and restrictions as it sees fit. Relief is available regardless of whether the goods are imported as samples or drawn from the goods on their importation1.

HMRC takes the view that to qualify for import VAT relief trade samples must be2

  1.  

    •     used as commercial samples and show the characteristics of the goods they represent

  2.  

    •     prepared and presented in an acceptable way before importation. This includes defacing or otherwise damaging the goods, or marking the with the term 'commercial samples' using a permanent indelible pen.

  3.  

    •     imported solely with the intention of obtaining future orders for the type of goods they represent

The relief is available to commercial entities within the UK, as well as government agencies or departments, public institutions or public establishments, recognised and approved by HMRC

Import VAT relief—labels and other articles supplied without charge

HMRC may allow labels or other articles supplied without charge to be delivered without payment of duty or tax on importation subject to such conditions and restrictions as they

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