The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
VAT is payable on goods imported into the UK from outside the EU unless the goods are currently zero-rated (eg books and newspapers, and certain items of children’s clothing). Please see the Overview ― zero-rating guidance note for more information.
Businesses importing goods into the UK for the purposes of their taxable business activities should be entitled to recover the import VAT paid. However, if the goods will be used for either non-business purposes, for exempt business activities or the input tax is specifically blocked under UK VAT legislation, the business may not be able to recover the import VAT incurred.
The monthly import VAT certificate (C79) is issued for goods imported under most customs procedures, and goods removed from a customs warehouse and the typical types of transactions included on a C79 are shown in the table below.
The evidence required in order to reclaim import VAT incurred depends on the nature of the import. The table below provides a brief overview of the supporting documentation that will be required in order to recover any import VAT paid:
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