Part V8 HMRC Notices | Commentary

702 Imports

Part V8 HMRC Notices | Commentary


October 2019

This notice cancels and replaces Notice 702 (May 2018).

Prepare for Brexit

Check if you need to account for import VAT ( when you import from the EU after Brexit.

1 Overview

1.1 Information in this notice

It explains how imported goods are treated for VAT purposes.

The VAT treatment of goods entering the UK from other parts of the EU territory (see section 9) is set out in Notice 725 “The Single Market” and Notice 728 “New means of transport”.

The VAT treatment of goods imported under Customs Special Procedures under the Union Customs Code (UCC) and End Use is set out in Notice 3001 “Special Procedures for the Union Customs Code”.

The VAT treatment of goods imported into Fiscal warehouses is set out in Notice 702/8 “VAT: Fiscal Warehousing”.

Read VAT Notice 1003 to find out about import VAT on parcels if you're based outside the UK and sell goods to UK buyers.

Main narrative treatment—V3.301–V3.358.

1.2 What's changed

The email address for National Duty Repayment Centre (NDRC) enquiries has been updated at paragraph 2.5.

1.3 Who should read this notice

This notice should be read by anyone importing goods into the UK from outside the fiscal (VAT) territory of the EU. You can find out the extent of the fiscal territory in section 9.

1.4 What law covers this notice

The EU law relating to Import VAT is contained in Council Directive 2006/112/EC.

The primary UK VAT law is contained in VATA 1994. The effect of VATA 1994, s 16 is that most HMRC legislation applies to import VAT except where specifically

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