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Contents

Official guidance
Import VAT Manual
  • IMPS01000 · Introduction
  • IMPS02000 · Background information and policy objectives
  • IMPS03000 · Import entry procedures
  • IMPS04000 · Value for import VAT: normal rules
  • IMPS05000 · Valuation for import VAT: exceptions to the normal rules: permanent imports
  • IMPS06000 · Valuation for import VAT: exceptions to the normal rules: re-imports
  • IMPS07000 · Onward supply relief (OSR)
  • IMPS07500 · Onward supply relief (OSR): verification of goods imported for onward supply to another member state
  • IMPS08000 · Procedure tables
  • IMPS09000 · Primary legislation
  • IMPS09500 · Secondary legislation
  • IMPS11000 · Importation of a racehorse: declaration of value
  • IMPS10000 · Government Departments and others authorised to use the postponed accounting system
  • IMPSUPDATE001 · IMPS - Imports Manual: update index
  • IMPSUPDATE130704 · Imports Manual: recent changes
  • IMPSUPDATE130829 · Imports Manual: recent changes
  • IMPSUPDATE141023 · Imports Manual: recent changes
  1. Import VAT Manual
  2. Importation of a racehorse: declaration of value

IMPS11000 | Importation of a racehorse: declaration of value

From HM Revenue & Customs · Import VAT Manual

(Referred to in IMPS04700)

Part A (Applicable in the case of a horse purchased abroad)

I .......................................................................... hereby declare that I am .................................................................................................................

(full name) (status of signatory)

of ........................................................ and that the horse specified below

(name of firm)

was purchased by .....................................................................................................................

.....................................................................................................................

.....................................................................................................................

(name and address of owner)

(a) by private treaty as shown on the attached invoice

(b) by auction

Name of horse (or details of sire/mare and age in the case of an un-named horse)Price paid (in currency of payment)Date of purchasePlace of Auction (if applicable)
Horse Name£100.0020/01/2020London

The following additional charges were incurred in connection with the purchase and carriage of the horse to the United Kingdom

.............................................................................................................................

.............................................................................................................................

.............................................................................................................................

Signature .......................................................... Date .................................

Part B (Applicable in the case of an owner-bred horse unsold at time of entry)

I ........................................................................... hereby declare that I am ..................................................................................................................

(full name) (status of signatory)

of ........................................................ and that the horse specified below

(name of firm)

is owned by .....................................................................................................................

.....................................................................................................................

.....................................................................................................................

(name and address of owner)

and that its Customs value is calculated to be as shown:

Name of horse ........................................ Value .........................................

its age and details of sire/mare ....................................... £ ........................

The following charges were incurred in connection with the carriage of the horse to the United Kingdom

.....................................................................................................................

Signature .......................................................... Date .................................

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