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Contents

Official guidance
Import VAT Manual

IMPS06000 · Valuation for import VAT: exceptions to the normal rules: re-imports

  • IMPS06100 · Introduction
  • IMPS06200 · Goods re-imported in the same state
  • IMPS06300 · Re-imported motor cars and works of art
  • IMPS06500 · ATA Carnets
  • IMPS06400 · Re-imported ex-Ministry of Defence cars
  • IMPS06600 · Film re-imported after exposure abroad
  • IMPS06700 · Re-importation of certain goods by taxable persons
  • IMPS06800 · Re-importation of jewellery exported on approval
  • IMPS06900 · Goods re imported after process, repair or replacement
  1. Valuation for import VAT: exceptions to the normal rules: re-imports: contents
  2. Valuation for import VAT: exceptions to the normal rules: re-imports: film re-imported after exposure abroad

IMPS06600 | Valuation for import VAT: exceptions to the normal rules: re-imports: film re-imported after exposure abroad

From HM Revenue & Customs · Import VAT Manual

Page archived - guidance no longer applicable following EU Exit

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