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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: buying commissions

IMPS04550 | Value for import VAT: normal rules: buying commissions

From HM Revenue & Customs · Import VAT Manual

Commissions charged to importers for buying services abroad are not included in the value for import VAT when the buyer is VAT registered in the UK. Such commissions are only subject to VAT 'reverse charge' arrangements.

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