Commentary

V7.252 Goods not subject to an import VAT charge

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.252 Goods not subject to an import VAT charge

Part V7 Tax planning | Commentary

V7.252 Goods not subject to an import VAT charge

There is a range of goods that can be imported into the country without VAT being charged – the obvious example being any goods that would be zero-rated if supplied in the UK. Another common example of goods that can be imported without a VAT charge is a miscellaneous item where the value of the consignment does not exceed £15.

The £15 consignment limit is often referred to as Low Value Consignment Relief (LVCR). LVCR does not apply to imports of alcoholic beverages, tobacco products, perfumes or toilet waters, and, from 1

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