The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance provides an overview of VAT and imports of goods into the UK.
In-depth commentary on the legislation and case law on imports of goods can be found in De Voil Indirect Tax Service V3.301.
There are a number of key VAT areas to consider when importing goods. The table below summarises many of these, and also links to more detailed guidance on each of these subjects:
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