Imports ― miscellaneous considerations

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Imports ― miscellaneous considerations
  • Imports by agents
  • Remission of import VAT for goods that are lost or destroyed
  • Goods supplied before import declaration
  • Imports of computer software
  • Import VAT penalties

Imports ― miscellaneous considerations

This guidance note looks at a number of miscellaneous considerations associated with VAT and imports. These include:

  1. imports by agents

  2. remission of import VAT for goods that are lost or destroyed

  3. rules for goods supplied prior to delivery of an import declaration

  4. imports of computer software

  5. import VAT penalties

For an o

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