Overview of the main customs duty and import VAT treatment of goods imported into the UK

Overview of the main customs duty and import VAT treatment of goods imported into the UK

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

  • Imported goods move into free circulation within the UK
  • Imported goods do not enter into free circulation within the UK
  • Goods move under Inward Processing / other EU country pays import duties / taxes
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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