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Contents

Official guidance

Import VAT Manual

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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

Import VAT Manual
IMPS - Imports Manual: update index

IMPSUPDATE001 | IMPS - Imports Manual: update index

From HM Revenue & Customs · Import VAT Manual

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