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Contents

Official guidance
Import VAT Manual

IMPS09500 · Secondary legislation

  • IMPS09510 · The Value Added Tax Regulations 1995 (SI1995/2518)
  • IMPS09520 · The VAT (Imported Goods) Relief Order 1984 (SI1984 No 746)
  • IMPS09530 · The VAT (Small Non-commercial Consignments) Relief Order 1986 (SI1986 No 939)
  • IMPS09540 · The VAT (Supply of Temporarily Imported Goods) Order 1992 (SI1992 No 3130), as amended by SI 2019/59 and SI 2020/1545, Reg 13-15
  • IMPS09550 · The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (60/2019)
  1. Secondary legislation: contents
  2. Secondary legislation: the Value Added Tax Regulations 1995 (SI1995/2518)

IMPS09510 | Secondary legislation: the Value Added Tax Regulations 1995 (SI1995/2518)

From HM Revenue & Customs · Import VAT Manual

RegulationSubject Matter
118Enactments which do not normally apply to import VAT
119Regulations which do not normally apply to import VAT
121DModifications and exceptions for the application of returned goods relief
123-
124-
125-
126Re-importation of goods exported for treatment or process
136, 137 and 138-
139-
140-
141-
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