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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.3 Imports /Imports and import VAT / V3.302 Meaning of importation; status of the Crown Dependencies; liability to pay import VAT
Commentary

V3.302 Meaning of importation; status of the Crown Dependencies; liability to pay import VAT


Part V3 Supplies, acquisitions and imports

V3.302 Meaning of importation; status of the Crown Dependencies; liability to pay import VAT

This paragraph looks in detail at the concept of importation and when a liability to import VAT arises. In particular it examines:

  1. Ìý

    •ÌýÌýÌýÌý the meaning of importation for VAT purposes

  2. Ìý

    •ÌýÌýÌýÌý the status of the Crown Dependencies (the Isle of Man and the Channel Islands)

  3. Ìý

    •ÌýÌýÌýÌý the liability for import VAT

  4. Ìý

    •ÌýÌýÌýÌý the person liable for import VAT

Meaning of importation

Goods removed directly to the UK from another country

For the purposes of UK VAT, goods are imported when1:

  1. Ìý

    (1)ÌýÌýÌýÌý they are declared for a customs procedure (see V3.304) under T(CT)A 2018, Part 1 other than one in (2) below

  2. Ìý

    (2)ÌýÌýÌýÌý in the case of goods declared for a storage procedure (V3.316), a transit procedure (V3.317) or an inward processing procedure (V3.318), a liability to import duty is, or would be, incurred in respect

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