Imports ― import VAT suspension and reliefs

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the ways that import VAT can be delayed or suspended.

For importing goods from outside the UK generally, see the Imports ― overview guidance note. For movements of goods and Northern Ireland, see the Northern Ireland ― overview guidance note.

In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V3.315 to V3.351.

What is import VAT suspension and relief?

There are a number of ways that the liability to pay import VAT can either be delayed or removed altogether. Because import VAT is broadly charged as if it were import duty, there is significant crossover between VAT and customs rules in this area (although be wary that there are differences).

The following special customs procedures allow for the suspension of import VAT:

•
storage
•
transit
•
inward processing (IP)
•
temporary admission

T(CT)A 2018, Sch 2

In addition to these procedures allowing for suspension of import VAT, there are a number of reliefs from import

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Imports ― import VAT suspension and reliefs

Imports ― import VAT suspension and reliefs