Commentary

V4.283 Imports and exports—supplies prior to customs declaration, international collaboration agreements, machine tools etc

Part V4 Exemption, zero-rating and reduced rates

V4.283 Imports and exports—supplies prior to customs declaration, international collaboration agreements, machine tools etc

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:

  1.  

    •     the zero-rating of the supply of imported goods prior to making a customs declaration (item 1)

  2.  

    •     the zero-rating of certain goods or services supplied in the course of giving effect to an international collaboration arrangement (item 2)

  3.  

    •     the zero-rating of the supply of jigs, patterns, templates, dies, punches and similar machine tools in certain circumstances (item 3)

  4.  

    •     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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