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V4.283 Imports and exports—supplies prior to customs declaration, international collaboration agreements, machine tools etc

This paragraph considers the zero-rating extended to certain imports and exports which is conferred by VATA, 1994, Sch 8 Group 13, Items 1–3.

In particular it covers:

1. Ìý

   •ÌýÌýÌýÌý the zero-rating of the supply of imported goods prior to making a customs declaration (item 1)

2. Ìý

   •ÌýÌýÌýÌý the zero-rating of certain goods or services supplied in the course of giving effect to an international collaboration arrangement (Item 2)

3. Ìý

   •ÌýÌýÌýÌý the zero-rating of the supply of jigs, patterns, templates, dies, punches and similar machine tools in certain circumstances (Item 3)

4. Ìý

   •ÌýÌýÌýÌý definitions relevant to the zero-rating for imports and exports

For the zero-rating of imports generally under VATA 1994, s 30(3), see V4.201.

For the zero-rating of exports under VATA 1994, s 30, see Division V4.3.

For the territorial extent of the UK, see V1.215.