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Contents

Official guidance
Import VAT Manual

IMPS02000 · Background information and policy objectives

  • IMPS02100 · What is an import
  • IMPS02200 · What is import VAT
  • IMPS02300 · Accounting of import VAT
  • IMPS02350 · Postponed VAT accounting
  • IMPS02360 · Practical implications of using PVA
  • IMPS02400 · Main policy objectives
  1. Background information and policy objectives: contents
  2. Background information and policy objectives: what is an import

IMPS02100 | Background information and policy objectives: what is an import

From HM Revenue & Customs · Import VAT Manual

An import is the entry of goods into GB from the Rest of World countries which now includes the EU. (Prior to the UK leaving the EU an import was the entry of goods into the European Union (EU) from countries outside the EU).

Different rules apply in Northern Ireland, see Trading and moving goods in and out of Northern Ireland.

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