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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.3 Imports /Imports and import VAT / V3.313 The rate of VAT charged on imports

V3.313 The rate of VAT charged on imports

Part V3 Supplies, acquisitions and imports

VAT is normally charged at the standard rate¹, however certain importations are charged at the reduced rate (see Division V4.4) or the zero rate (see Division V4.2).

Unlawful activity and the charge to tax

The principle of neutrality precludes a generalised differentiation between lawful and unlawful transactions, except where, because

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