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Imports ― miscellaneous considerations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Imports ― miscellaneous considerations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note looks at a number of miscellaneous considerations associated with VAT and imports. These include:

  1. •

    imports by agents

  2. •

    remission of import VAT for goods that are lost or destroyed

  3. •

    rules for goods supplied prior to delivery of an import declaration

  4. •

    imports of computer software

  5. •

    import VAT penalties

For an overview of importing

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  • 18 Sep 2023 11:20

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