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Import VAT relief—miscellaneous reliefs

An order¹ made under Customs and Excise Duties (General Reliefs) Act 1979, s 13 provides that a person entering the UK is not required to pay the VAT (if any) chargeable in respect of goods imported into the UK if he and the goods meet any of the descriptions set out below².

Conditions attached to miscellaneous import VAT reliefs

Specified conditions are attached to certain miscellaneous reliefs, various permutations of which must be met. Where the conditions apply, the relevant relief are coded with letters. Within the subsequent outline of each relief under the headings that follow, the coded conditions which apply to the particular relief are listed.

1. Ìý

   (A)ÌýÌýÌýÌý The person has been normally resident in another country for a continuous period of at least 12 months³.

2. Ìý

   (B)ÌýÌýÌýÌý The person intends to become normally resident in the UK⁴. It is a condition