This guidance note looks at the VAT meaning of the term ‘import’. It also considers when import VAT is due.
For an overview of importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note. For Northern Ireland, see the Northern Ireland ― overview guidance note.
In-depth commentary on the legislation and case law on VAT on imports of goods can be found in De Voil Indirect Tax Service V3.302.
What is an import for VAT purposes?
At a very high level, the term import refers to goods that are brought into the UK from a country outside the UK.
Technically, however, goods are normally considered to be imported for VAT purposes when they are declared for a customs procedure. This could be that the goods are declared to the ‘free circulation procedure’ (ie they are released for free circulation in the UK), or it could be that the goods are declared to a ‘special customs procedure’ as described in the Imports
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