IMPS09000 | Primary legislation

From HM Revenue & Customs · Import VAT Manual

The VAT Act 1994

Section	Subject matter
1(4) and 15	Scope of import VAT
16	The Customs and Excise Acts 1979, any other enactments relating to customs or excise duties on imported goods and Community legislation to Customs duty are applied to VAT with the exceptions and adaptations listed in The VAT Regulations 1995, Nos 118, 119 and 121D
21	Determination of value for VAT of imported goods
27	Tax on imported goods not wholly owned by the registered importer is not deductible if the goods are to be used for private purpose
30(3)	No tax shall be chargeable on the importation of zero-rated goods
32(3)(a)	-
37(1)	-
37(2)	-
37(3)	-
37(4)	-
43(1)(c)	Importations by any member of a group of companies shall by the representative member, and the tax due treated as payable by the representative member
47(1) and (2)	Goods imported by a taxable person supplied by him as agent for a non-taxable person may be treated as imported and supplied by the taxable person as principal
60(1)(b)	-
60(1)(f)	-
61(9)	-
93(1)	-
93(2)	-
96	Interpretative items
Schedule	-
13.3	Vehicles in respect of which purchase tax was remitted under the Purchase Tax Act 1963 s23 and brought back to the UK are not to be treated as imported for VAT purposes.

Section 41 replaces acquisition VAT with import VAT for imports from the EU into the UK by amending VATA 1994.

Section 51 provides HMRC with the power to introduce secondary legislation to govern the treatment of import VAT.