IMPS04200 | Value for import VAT: normal rules: first destination

First destination is defined as the place mentioned on the consignment note or any other document by means of which goods are imported. In the absence of such documentation it means the place of the first transfer of cargo in the UK.

Import documentation, for example an air waybill, may show a particular airport as the place of destination, although other documentation may show that the goods are under consignment to, for example, an importer’s premises in the UK. In those instances the destination of the goods, that is the importer’s premises, is known at the time of importation and, therefore, incidental expenses incurred to that destination should be included in the value for import VAT.