Commentary

V3.347 Import VAT—personal reliefs

Part V3 Supplies, acquisitions and imports

V3.347 Import VAT—personal reliefs

V3.347 Import VAT—personal reliefs

COVID-19—impact on import VAT relief

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.

This paragraph examines a number of import VAT reliefs which relate to imports of a personal character.

Import VAT relief—miscellaneous reliefs

An order1 made under Customs and Excise Duties (General Reliefs) Act 1979, s 13 provides that a person entering the UK is not required to pay the VAT (if any) chargeable in respect of goods imported into the UK if he and the goods meet any of the descriptions set out below2.

Conditions attached to miscellaneous import VAT reliefs

Specified conditions are attached to certain miscellaneous reliefs, various permutations of which must be met. Where the conditions apply, the relevant relief are coded with letters. Within the subsequent outline of each relief under the headings that follow, the coded conditions which apply to the particular relief are listed.

  1.  

    (A)     The person has been normally resident in another country for a continuous period of at least 12 months3.

  2.  

    (B)     The person intends to become normally resident in the UK4. It is a condition of the relief that this intention is fulfilled5.

  3.  

    (C)     The property has been in the person's possession, and used by him, in the country where he has been normally resident, for a period of at least six months before its importation6.

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