V3.315 Overview Of Special Customs Procedures

Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.3 Imports /Imports and import VAT / V3.315 Overview of special customs procedures

Commentary

Part V3 Supplies, acquisitions and imports

The special procedures¹

Imported goods must be declared for either:

��
•�� a procedure under which the goods are released for free circulation in the United Kingdom (this is known as the 'free-circulation procedure' and is described in more detail at V3.304)
��
•�� one of the following special procedures:
��
1. ��
  –�� storage (V3.316) – the goods are to be kept in (a) premises approved by HMRC, or (b) a free zone²
2. ��
  –�� transit (V3.317) – goods are to move from one place in the UK

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.402 What is input tax?

V4.266 Definitions—donated goods, advertising and medicinal products

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.306 Valuation for import VAT

V21.122 The main supplies

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.125 Supplies made in the course or furtherance of business

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

��Ƶ

V3.315 Overview of special customs procedures

Part V3 Supplies, acquisitions and imports

The special procedures¹

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.402 What is input tax?

V4.266 Definitions—donated goods, advertising and medicinal products

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.306 Valuation for import VAT

V21.122 The main supplies

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.125 Supplies made in the course or furtherance of business

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

V3.315 Overview of special customs procedures

Part V3 Supplies, acquisitions and imports

The special procedures1

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

The special procedures¹