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Contents

Official guidance
Import VAT Manual

IMPS04000 · Value for import VAT: normal rules

  • IMPS04050 · Introduction
  • IMPS04100 · UK law
  • IMPS04150 · Incidental expenses
  • IMPS04200 · First destination
  • IMPS04250 · Further destination
  • IMPS04300 · Acceptability of declared value
  • IMPS04350 · Discounts
  • IMPS04400 · Methods of calculating import VAT
  • IMPS04450 · Potential duties
  • IMPS04500 · Export quota licence payments
  • IMPS04550 · Buying commissions
  • IMPS04600 · Imported computer software
  • IMPS04650 · Channel Islands flowers
  • IMPS04700 · Racehorses and bloodstock
  • IMPS04750 · Video, cinematographic and sound recordings - not produced in quantity for general sale and imported by private persons or by film, TV, radio broadcasting or newspaper companies or film libraries
  1. Value for import VAT: normal rules: contents
  2. Value for import VAT: normal rules: further destination

IMPS04250 | Value for import VAT: normal rules: further destination

From HM Revenue & Customs · Import VAT Manual

If a further destination in the UK is known at the time the goods are imported, costs resulting from the transport of the goods to that place must also be included in the import VAT value.

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