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Contents

Official guidance
Import VAT Manual

IMPS05000 · Valuation for import VAT: exceptions to the normal rules: permanent imports

  • IMPS05100 · Introduction
  • IMPS05200 · Works of art, antiques and collectors’ items
  • IMPS05300 · Gold imported on behalf of Central Banks
  • IMPS05400 · Repayment of overpaid VAT on goods rejected by the importer
  • IMPS05500 · Imports under diplomatic privilege
  • IMPS05600 · Imports by visiting forces
  • IMPS05700 · Other permanent relief’s
  1. Valuation for import VAT: exceptions to the normal rules: permanent imports: contents
  2. Valuation for import VAT: exceptions to the normal rules: permanent imports: imports by visiting forces

IMPS05600 | Valuation for import VAT: exceptions to the normal rules: permanent imports: imports by visiting forces

From HM Revenue & Customs · Import VAT Manual

See Guidance X-44 Visiting Forces for advice on imports for foreign forces in the UK.

If you are then still in doubt, consult the visiting forces Unit of Expertise

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