Imports and exports
V4.283 Imports and exports—supplies prior to customs declaration, international collaboration agreements, machine tools etc
This paragraph considers the zero-rating extended to certain imports and exports which is conferred by VATA, 1994, Sch 8 Group 13, items 1–3.
In particular it covers:
• the zero-rating of the supply of imported goods prior to making a customs declaration (item 1)
• the zero-rating of certain goods or services supplied in the course of giving effect to an international collaboration arrangement (item 2)
• the zero-rating of the supply of jigs, patterns, templates, dies, punches and similar machine tools in certain circumstances (item 3)
• definitions relevant to the zero-rating for imports and exports
For the zero-rating of imports generally under VATA 1994, s 30(3), see V4.201.
For the zero-rating of exports under VATA 1994, s 30, see Division V4.3.
For the territorial extent of the UK, see V1.215.
Supply of imported goods prior to making a customs declaration (item 1)—imports and exports (zero-rating)
VATA 1994, Sch 8, Group 13, item 1
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