IMPS01100 | Introduction: scope of this guidance

Our books of guidance are the main reference material for people in the Department. All HMRC formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC and Border Force staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance is intended to provide staff in areas such as National Clearance Hub (NCH), frontier and inland compliance and enquiries staff, who deal with VAT on imports with information and guidance on:

• VAT on imported goods

• Import VAT reliefs.

It assumes that you are familiar with the information in

• How to value goods for import VAT

• Goods you do not include when valuing for import VAT

• Pay less import duty and VAT when re-importing goods to the UK

• Notice 252: Valuation of goods for customs purposes, VAT and trade statistics.

The Import VAT Treatment of goods:

• entered into and removed from customs suspensive regimes

• supplied within customs warehouses

• entered into and removed from authorised use

• re imported under OPR after process/repair or replacement

• placed under transit, along with the treatment of supplies of services associated with these goods, can be found in the Customs Special Procedures Manual.