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</div> </div> </div> </div> </nav> </div> </header> <div class=""> <div class="gem-c-layout-for-public__blue-bar govuk-width-container"></div> </div> <div id="wrapper" class="direction-ltr govuk-width-container"> <div class="gem-c-contextual-breadcrumbs"> <div class="govuk-!-display-none-print"> <nav data-module="ga4-link-tracker" aria-label="Breadcrumb" class="gem-c-breadcrumbs govuk-breadcrumbs govuk-breadcrumbs--collapse-on-mobile"> <ol class="govuk-breadcrumbs__list"> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"1","index_total":"5"}' class="govuk-breadcrumbs__link" href="/">Home</a> </li> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"2","index_total":"5"}' class="govuk-breadcrumbs__link" href="/money">Money</a> </li> <li class="govuk-breadcrumbs__list-item"> <a 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Guidance </span> <h1 class="gem-c-title__text govuk-heading-l"> Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland </h1> </div> </div> <div class="govuk-grid-column-two-thirds"> <p class="gem-c-lead-paragraph">Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse charge procedure.</p> </div> </div> <div class="govuk-grid-row"> <div class="metadata-logo-wrapper"> <div class="govuk-grid-column-two-thirds metadata-column"> <div class="gem-c-metadata" data-module="gem-toggle metadata"> <dl class="gem-c-metadata__list"> <dt class="gem-c-metadata__term">From:</dt> <dd class="gem-c-metadata__definition"> <a class="govuk-link" href="/government/organisations/hm-revenue-customs">HM Revenue & Customs</a> </dd> <dt class="gem-c-metadata__term">Published</dt> <dd class="gem-c-metadata__definition">1 July 2014</dd> <dt class="gem-c-metadata__term">Last updated</dt> <dd class="gem-c-metadata__definition"> 31 December 2020 — <a href="#full-publication-update-history" class="gem-c-metadata__definition-link govuk-!-display-none-print js-see-all-updates-link"> See all updates </a> </dd> </dl> </div> </div> <div class="govuk-grid-column-one-third"> </div> </div> </div> <div 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gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles govuk-link--no-underline" data-ga4-link='{"event_name":"select_content","section":"Contents","type":"contents list","index_total":5,"index_link":1}' href="#imported-goods--accounting-for-import-vat">Imported goods — accounting for import VAT</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles govuk-link--no-underline" data-ga4-link='{"event_name":"select_content","section":"Contents","type":"contents list","index_total":5,"index_link":2}' href="#valuation-of-imported-goods">Valuation of imported goods</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles govuk-link--no-underline" data-ga4-link='{"event_name":"select_content","section":"Contents","type":"contents list","index_total":5,"index_link":3}' href="#services-received-from-overseas-suppliers">Services received from overseas suppliers</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles govuk-link--no-underline" data-ga4-link='{"event_name":"select_content","section":"Contents","type":"contents list","index_total":5,"index_link":4}' href="#claiming-relief-on-re-imported-exported-goods">Claiming relief on re-imported exported goods</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles govuk-link--no-underline" data-ga4-link='{"event_name":"select_content","section":"Contents","type":"contents list","index_total":5,"index_link":5}' href="#arrangements-to-defer-or-suspend-payment-of-import-vat">Arrangements to defer or suspend payment of import VAT</a> </li> </ol> </nav> </div> <div class="gem-c-print-link govuk-!-display-none-print govuk-!-margin-top-0 govuk-!-margin-bottom-6"> <button class="govuk-link govuk-body-s gem-c-print-link__button" data-module="print-link">Print this page</button> </div> <div data-module="govspeak" class="gem-c-govspeak govuk-govspeak govuk-!-margin-bottom-0"> <div class="govspeak"> <p>Most businesses <a href="https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf" class="govuk-link">get someone to deal with customs and transport their goods</a>.</p> <p>This guide applies to goods imported into:</p> <ul> <li>Great Britain (England, Scotland and Wales) from a place outside the UK</li> <li>Northern Ireland from a place outside the EU</li> </ul> <p>It applies to supplies of services received from outside the UK.</p> <p>All references to the UK apply to these situations.</p> <div class="call-to-action"> <p>Find out what you need to do if you are either:</p> <ul> <li><a href="https://www.gov.uk/guidance/trading-and-moving-goods-in-and-out-of-northern-ireland" class="govuk-link">trading and moving goods in and out of Northern Ireland</a></li> <li><a href="https://www.gov.uk/guidance/vat-on-movements-of-goods-between-northern-ireland-and-the-eu" class="govuk-link">moving goods between the EU and Northern Ireland</a></li> </ul> </div> <p>You must tell HMRC about goods that you bring into the UK, and pay any VAT and duty that is due. You may also be able to defer, suspend, reduce or get relief from import VAT.</p> <h2 id="imported-goods--accounting-for-import-vat">Imported goods — accounting for import VAT</h2> <p>These are normally charged at the same rate as if they had been supplied in the UK. But if you import works of art, antiques and collectors’ items, they’re entitled to a reduced rate of VAT.</p> <p>VAT-registered businesses can account for import VAT on their VAT Return by using <a href="https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return" class="govuk-link">postponed VAT accounting</a>. Accounting for VAT on your VAT Return in this way allows you to declare import VAT and reclaim it as input tax on the same VAT Return. You can reclaim the VAT incurred on the imported goods you own as input tax subject to the normal rules.</p> <p>Alternatively a business can choose to pay import VAT on importation. If you choose to do this, you can reclaim the VAT incurred on the imported goods you own as input tax subject to the normal rules.</p> <p>To claim input tax you will need the import VAT statement as evidence. A shipping or forwarding agent cannot usually reclaim this input tax because the goods were not imported to be used in part of their business.</p> <p>If you’re importing certain goods temporarily (goods you intend to re-export within 2 years), you can use temporary importation to get total or partial relief from import duties.</p> <p>If you import goods temporarily but choose to put them into free circulation in the UK, you’ll have to pay duty, import VAT and compensatory interest for certain types of goods.</p> <p>If you used <a href="https://www.gov.uk/guidance/making-an-import-declaration-in-your-records-without-authorisation#after-youve-made-an-entry-in-your-records" class="govuk-link">delayed declarations by making an entry in your own records without authorisation</a> and you are registered for VAT, you must <a href="https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return" class="govuk-link">account for import VAT on your VAT Return</a>.</p> <h3 id="if-you-are-not-vat-registered">If you are not VAT-registered</h3> <p>If you’re a UK trader and not registered for UK VAT, you still have to pay the import VAT but you will not be able to reclaim it.</p> <p>If you’re a non-UK trader and not registered for UK VAT, you can arrange for an agent in the UK to import and supply goods on your behalf. The agent’s supply of services to you will be at the standard rate of VAT which you will not be able to reclaim. The agent will be able to recover the import VAT as input tax, if they are an agent acting as principal under Section 47 of the VAT Act.</p> <p>If you used <a href="https://www.gov.uk/guidance/making-an-import-declaration-in-your-records-without-authorisation#after-youve-made-an-entry-in-your-records" class="govuk-link">delayed declarations by making an entry in your own records without authorisation</a> and you are not registered for VAT, you will pay import VAT when you make your supplementary declaration.</p> <h2 id="valuation-of-imported-goods">Valuation of imported goods</h2> <p>The <a href="https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods" class="govuk-link">value for VAT of imported goods</a> is their customs value as well as:</p> <ul> <li>incidental expenses — such as commission, packing, transport and insurance costs incurred up to the goods’ first destination in the UK</li> <li>any Customs Duty or levy payable on importation into the UK</li> <li>any Excise Duty or other charges payable on importation into the UK, except the VAT itself</li> </ul> <p>The value of VAT is normally added to box 22 of the import declaration automatically. If it needs to be calculated manually, you must enter the code ‘VAT’ in the rate column of box 47, and enter the value in the amount column.</p> <h3 id="goods-destined-for-another-country">Goods destined for another country</h3> <p>If you’re importing goods that are destined for another country (for example Ireland), you must either:</p> <ul> <li>pay UK import VAT and put the goods into free circulation</li> <li>place the goods into temporary storage, such as warehousing</li> <li>move the goods across the UK under a transit procedure</li> </ul> <p>You may be able to get <a href="https://www.gov.uk/government/publications/vat-notice-7027-import-vat-relief-for-goods-supplied-onward-to-another-country-in-the-ec/vat-notice-7027-import-vat-relief-for-goods-supplied-onward-to-another-country-in-the-ec#onward-supply-relief-osr" class="govuk-link">Onward Supply Relief</a> if you:</p> <ul> <li>are importing goods into Northern Ireland from outside the UK and EU that are destined for an <a href="https://www.gov.uk/government/publications/vat-notice-703-export-of-goods-from-the-uk/vat-notice-703-export-of-goods-from-the-uk#the-basics" class="govuk-link">EU country</a> </li> <li>pay UK import VAT</li> </ul> <h3 id="get-a-customs-identification-number">Get a customs identification number</h3> <p>If you plan to import any goods you’ll need to get an <abbr title="Economic Operators Registration and Identification">EORI</abbr> number. You’ll need it when you supply information to customs authorities, for example when completing customs declarations.</p> <h2 id="services-received-from-overseas-suppliers">Services received from overseas suppliers</h2> <p>When you buy services from suppliers in other countries, depending on the circumstances, you may have to account for the VAT yourself. This is called the ‘reverse charge’. Where it applies, you act as if you’re both the supplier and the customer. You charge yourself the VAT and then claim this back as input tax subject to the normal rules. In most cases the 2 amounts will be the same and cancel each other out.</p> <h3 id="when-the-reverse-charge-applies">When the reverse charge applies</h3> <p>The reverse charge on services only applies when the supplier is in a different country from you, you’re in business, belong in the UK and receive either:</p> <ul> <li>one of the services that are covered by the general rule for place of supply of services</li> <li>certain other services</li> </ul> <p>Read <a href="https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a" class="govuk-link">Notice 741A</a> for more information.</p> <h3 id="dealing-with-the-reverse-charge">Dealing with the reverse charge</h3> <p>You calculate the amount of VAT (output tax) on the full value of the services supplied to you, and then enter on your VAT Return the:</p> <ul> <li>amount of VAT you calculated in box 1, and if you’re entitled to reclaim some or all of the VAT on your purchase of these supplies, also put the same figure in box 4 (this in effect cancels out the figure in box 1)</li> <li>full value of the supply in both box 6 and box 7</li> </ul> <h3 id="value-of-services-from-other-countries">Value of services from other countries</h3> <p>The amount of VAT payable of any service from another country is the same as the amount of VAT that would be paid if the service were supplied to you by a UK supplier for the same net amount.</p> <p>You must account for the value of the services in sterling, so you must convert their value into sterling if the services were priced in any other currency.</p> <p>Find out more about the reverse charge and services supplied from abroad in <a href="https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a" class="govuk-link">Notice 741A</a>.</p> <h2 id="claiming-relief-on-re-imported-exported-goods">Claiming relief on re-imported exported goods</h2> <p>If you’ve exported goods and you re-import them, you may be able to claim back the VAT that you pay when you import them. If the goods were originally sent out of the UK temporarily (for example for exhibition, or because they were on sale or return and they were returned) there is no UK VAT due on import. Otherwise, you may be able to get Returned Goods Relief.</p> <h3 id="returned-goods-relief">Returned Goods Relief</h3> <p>To qualify for Returned Goods Relief, the goods must have been exported and must then have been imported back into (and gone into free circulation in) the UK. Find out more about <a href="https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu" class="govuk-link">paying less import duty and VAT when re-importing goods to the UK</a>.</p> <h2 id="arrangements-to-defer-or-suspend-payment-of-import-vat">Arrangements to defer or suspend payment of import VAT</h2> <p>If you are VAT-registered persons you can account for import VAT on your VAT Return by using postponed VAT accounting.</p> <p>If you are VAT registered and choose not to account for import VAT on your VAT Return, or if you are not VAT registered, you will need to pay any VAT due on imported goods in full at importation. You may also be able to defer payment of import VAT.</p> <h3 id="deferring-import-vat-payments">Deferring import VAT payments</h3> <p>For larger payments, if you’re a regular importer, you can defer paying import duty and VAT by setting up an account with HMRC. Setting up a deferment account is free of charge, but you’ll need to arrange a bank guarantee. If HMRC authorises you to use Simplified Import VAT Accounting this guarantee can be reduced.</p> <h3 id="temporary-imports">Temporary imports</h3> <p>If you import goods on a temporary basis, you may not need to pay some or all of the import duty or VAT.</p> <h3 id="goods-stored-under-customs-warehousing">Goods stored under customs warehousing</h3> <p>If you import goods and store them under an inventory system known as a customs warehouse, payment of import duties or VAT can be suspended. A wide range of goods can be stored using a customs warehouse.</p> <p>Find out how to <a href="https://www.gov.uk/guidance/apply-to-operate-a-customs-warehouse" class="govuk-link">apply to operate a customs warehouse</a>.</p> </div> </div> <h2 class="govuk-visually-hidden">Updates to this page</h2> <div class="app-c-published-dates app-c-published-dates--history govuk-!-margin-bottom-5" id="full-publication-update-history" data-module="gem-toggle" lang="en"> Published 1 July 2014 <br>Last updated 31 December 2020 <a href="#full-history" class="app-c-published-dates__toggle govuk-link" data-controls="full-history" data-expanded="false" data-toggled-text="- hide all updates" data-module="ga4-event-tracker" data-ga4-event='{"event_name":"select_content","type":"content history","section":"Footer"}' data-ga4-expandable>+ show all updates</a> <div class="app-c-published-dates__change-history js-hidden" id="full-history"> <ol class="app-c-published-dates__list"> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2020-12-31T23:01:19.000+00:00">31 December 2020</time> <p class="app-c-published-dates__change-note">This page has been updated because the Brexit transition period has ended.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2016-04-29T12:06:21.000+01:00">29 April 2016</time> <p class="app-c-published-dates__change-note">Amendments made to sections Goods from EU countries and Record-keeping for acquisition tax. 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src="/assets/static/application-8b506a2d97561cfc27d896eb0ff908d7687d034da7eaee59dd291c6c00bf5595.js" type="module"></script> <script src="/assets/government-frontend/application-01a60bd9634d5b54b3f79c12cb1b2d95f8b00bbd24b9b2cf897066f58f75f432.js" type="module"></script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "FAQPage", "mainEntityOfPage": { "@type": "WebPage", "@id": "https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad" }, "name": "Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland", "datePublished": "2014-07-01T00:00:00+01:00", "dateModified": "2020-12-31T23:01:19+00:00", "text": "Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse charge procedure.", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-b15a4d254746d1642b8187217576d1e8fe50b51352d352fda13eee55d3c1c80a.png" } }, "image": [ "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-1x1-c3d38c0d4fc00005df38a71e1db7097276681d6917bca58f0dc8336a252e1bb3.png", "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-4x3-edc38c137a14ecfc3fc83f404090e20dab806dad345c96a1df6a163ee2d1e3aa.png", "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-16x9-5dc2d0ea1eb72cd94e66db210ef41b22ce364e7ed09d63a3acc28fda09e27864.png" ], "author": { "@type": "Organization", "name": "HM Revenue \u0026 Customs", "url": "https://www.gov.uk/government/organisations/hm-revenue-customs" }, "isPartOf": [ { "@context": "http://schema.org", "@type": "CreativeWork", "sameAs": "https://www.gov.uk/government/collections/vat-detailed-information" } ], "about": [ { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/business-tax-vat-importing-goods-and-services" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/vat" } ], "mainEntity": [ { "@type": "Question", "name": "Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland", "url": "https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad", "text": "\u003cdiv class=\"govspeak\"\u003e\n\u003cp\u003eMost businesses \u003ca href=\"https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf\" class=\"govuk-link\"\u003eget someone to deal with customs and transport their goods\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eThis guide applies to goods imported into:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003eGreat Britain (England, Scotland and Wales) from a place outside the UK\u003c/li\u003e\n \u003cli\u003eNorthern Ireland from a place outside the EU\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eIt applies to supplies of services received from outside the UK.\u003c/p\u003e\n\n\u003cp\u003eAll references to the UK apply to these situations.\u003c/p\u003e\n\n\u003cdiv class=\"call-to-action\"\u003e\n \u003cp\u003eFind out what you need to do if you are either:\u003c/p\u003e\n\n \u003cul\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/trading-and-moving-goods-in-and-out-of-northern-ireland\" class=\"govuk-link\"\u003etrading and moving goods in and out of Northern Ireland\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/vat-on-movements-of-goods-between-northern-ireland-and-the-eu\" class=\"govuk-link\"\u003emoving goods between the EU and Northern Ireland\u003c/a\u003e\u003c/li\u003e\n \u003c/ul\u003e\n\u003c/div\u003e\n\n\u003cp\u003eYou must tell HMRC about goods that you bring into the UK, and pay any VAT and duty that is due. You may also be able to defer, suspend, reduce or get relief from import VAT.\u003c/p\u003e\n\n\u003ch2 id=\"imported-goods--accounting-for-import-vat\"\u003eImported goods — accounting for import VAT\u003c/h2\u003e\n\n\u003cp\u003eThese are normally charged at the same rate as if they had been supplied in the UK. But if you import works of art, antiques and collectors’ items, they’re entitled to a reduced rate of VAT.\u003c/p\u003e\n\n\u003cp\u003eVAT-registered businesses can account for import VAT on their VAT Return by using \u003ca href=\"https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return\" class=\"govuk-link\"\u003epostponed VAT accounting\u003c/a\u003e. Accounting for VAT on your VAT Return in this way allows you to declare import VAT and reclaim it as input tax on the same VAT Return. You can reclaim the VAT incurred on the imported goods you own as input tax subject to the normal rules.\u003c/p\u003e\n\n\u003cp\u003eAlternatively a business can choose to pay import VAT on importation. If you choose to do this, you can reclaim the VAT incurred on the imported goods you own as input tax subject to the normal rules.\u003c/p\u003e\n\n\u003cp\u003eTo claim input tax you will need the import VAT statement as evidence. A shipping or forwarding agent cannot usually reclaim this input tax because the goods were not imported to be used in part of their business.\u003c/p\u003e\n\n\u003cp\u003eIf you’re importing certain goods temporarily (goods you intend to re-export within 2 years), you can use temporary importation to get total or partial relief from import duties.\u003c/p\u003e\n\n\u003cp\u003eIf you import goods temporarily but choose to put them into free circulation in the UK, you’ll have to pay duty, import VAT and compensatory interest for certain types of goods.\u003c/p\u003e\n\n\u003cp\u003eIf you used \u003ca href=\"https://www.gov.uk/guidance/making-an-import-declaration-in-your-records-without-authorisation#after-youve-made-an-entry-in-your-records\" class=\"govuk-link\"\u003edelayed declarations by making an entry in your own records without authorisation\u003c/a\u003e and you are registered for VAT, you must \u003ca href=\"https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return\" class=\"govuk-link\"\u003eaccount for import VAT on your VAT Return\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch3 id=\"if-you-are-not-vat-registered\"\u003eIf you are not VAT-registered\u003c/h3\u003e\n\n\u003cp\u003eIf you’re a UK trader and not registered for UK VAT, you still have to pay the import VAT but you will not be able to reclaim it.\u003c/p\u003e\n\n\u003cp\u003eIf you’re a non-UK trader and not registered for UK VAT, you can arrange for an agent in the UK to import and supply goods on your behalf. The agent’s supply of services to you will be at the standard rate of VAT which you will not be able to reclaim. The agent will be able to recover the import VAT as input tax, if they are an agent acting as principal under Section 47 of the VAT Act.\u003c/p\u003e\n\n\u003cp\u003eIf you used \u003ca href=\"https://www.gov.uk/guidance/making-an-import-declaration-in-your-records-without-authorisation#after-youve-made-an-entry-in-your-records\" class=\"govuk-link\"\u003edelayed declarations by making an entry in your own records without authorisation\u003c/a\u003e and you are not registered for VAT, you will pay import VAT when you make your supplementary declaration.\u003c/p\u003e\n\n\u003ch2 id=\"valuation-of-imported-goods\"\u003eValuation of imported goods\u003c/h2\u003e\n\n\u003cp\u003eThe \u003ca href=\"https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods\" class=\"govuk-link\"\u003evalue for VAT of imported goods\u003c/a\u003e is their customs value as well as:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003eincidental expenses — such as commission, packing, transport and insurance costs incurred up to the goods’ first destination in the UK\u003c/li\u003e\n \u003cli\u003eany Customs Duty or levy payable on importation into the UK\u003c/li\u003e\n \u003cli\u003eany Excise Duty or other charges payable on importation into the UK, except the VAT itself\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eThe value of VAT is normally added to box 22 of the import declaration automatically. If it needs to be calculated manually, you must enter the code ‘VAT’ in the rate column of box 47, and enter the value in the amount column.\u003c/p\u003e\n\n\u003ch3 id=\"goods-destined-for-another-country\"\u003eGoods destined for another country\u003c/h3\u003e\n\n\u003cp\u003eIf you’re importing goods that are destined for another country (for example Ireland), you must either:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003epay UK import VAT and put the goods into free circulation\u003c/li\u003e\n \u003cli\u003eplace the goods into temporary storage, such as warehousing\u003c/li\u003e\n \u003cli\u003emove the goods across the UK under a transit procedure\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou may be able to get \u003ca href=\"https://www.gov.uk/government/publications/vat-notice-7027-import-vat-relief-for-goods-supplied-onward-to-another-country-in-the-ec/vat-notice-7027-import-vat-relief-for-goods-supplied-onward-to-another-country-in-the-ec#onward-supply-relief-osr\" class=\"govuk-link\"\u003eOnward Supply Relief\u003c/a\u003e if you:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003eare importing goods into Northern Ireland from outside the UK and EU that are destined for an \u003ca href=\"https://www.gov.uk/government/publications/vat-notice-703-export-of-goods-from-the-uk/vat-notice-703-export-of-goods-from-the-uk#the-basics\" class=\"govuk-link\"\u003eEU country\u003c/a\u003e\n\u003c/li\u003e\n \u003cli\u003epay UK import VAT\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003ch3 id=\"get-a-customs-identification-number\"\u003eGet a customs identification number\u003c/h3\u003e\n\n\u003cp\u003eIf you plan to import any goods you’ll need to get an \u003cabbr title=\"Economic Operators Registration and Identification\"\u003eEORI\u003c/abbr\u003e number. You’ll need it when you supply information to customs authorities, for example when completing customs declarations.\u003c/p\u003e\n\n\u003ch2 id=\"services-received-from-overseas-suppliers\"\u003eServices received from overseas suppliers\u003c/h2\u003e\n\n\u003cp\u003eWhen you buy services from suppliers in other countries, depending on the circumstances, you may have to account for the VAT yourself. This is called the ‘reverse charge’. Where it applies, you act as if you’re both the supplier and the customer. You charge yourself the VAT and then claim this back as input tax subject to the normal rules. In most cases the 2 amounts will be the same and cancel each other out.\u003c/p\u003e\n\n\u003ch3 id=\"when-the-reverse-charge-applies\"\u003eWhen the reverse charge applies\u003c/h3\u003e\n\n\u003cp\u003eThe reverse charge on services only applies when the supplier is in a different country from you, you’re in business, belong in the UK and receive either:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003eone of the services that are covered by the general rule for place of supply of services\u003c/li\u003e\n \u003cli\u003ecertain other services\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eRead \u003ca href=\"https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a\" class=\"govuk-link\"\u003eNotice 741A\u003c/a\u003e for more information.\u003c/p\u003e\n\n\u003ch3 id=\"dealing-with-the-reverse-charge\"\u003eDealing with the reverse charge\u003c/h3\u003e\n\n\u003cp\u003eYou calculate the amount of VAT (output tax) on the full value of the services supplied to you, and then enter on your VAT Return the:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003eamount of VAT you calculated in box 1, and if you’re entitled to reclaim some or all of the VAT on your purchase of these supplies, also put the same figure in box 4 (this in effect cancels out the figure in box 1)\u003c/li\u003e\n \u003cli\u003efull value of the supply in both box 6 and box 7\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003ch3 id=\"value-of-services-from-other-countries\"\u003eValue of services from other countries\u003c/h3\u003e\n\n\u003cp\u003eThe amount of VAT payable of any service from another country is the same as the amount of VAT that would be paid if the service were supplied to you by a UK supplier for the same net amount.\u003c/p\u003e\n\n\u003cp\u003eYou must account for the value of the services in sterling, so you must convert their value into sterling if the services were priced in any other currency.\u003c/p\u003e\n\n\u003cp\u003eFind out more about the reverse charge and services supplied from abroad in \u003ca href=\"https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a\" class=\"govuk-link\"\u003eNotice 741A\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch2 id=\"claiming-relief-on-re-imported-exported-goods\"\u003eClaiming relief on re-imported exported goods\u003c/h2\u003e\n\n\u003cp\u003eIf you’ve exported goods and you re-import them, you may be able to claim back the VAT that you pay when you import them. If the goods were originally sent out of the UK temporarily (for example for exhibition, or because they were on sale or return and they were returned) there is no UK VAT due on import. Otherwise, you may be able to get Returned Goods Relief.\u003c/p\u003e\n\n\u003ch3 id=\"returned-goods-relief\"\u003eReturned Goods Relief\u003c/h3\u003e\n\n\u003cp\u003eTo qualify for Returned Goods Relief, the goods must have been exported and must then have been imported back into (and gone into free circulation in) the UK. Find out more about \u003ca href=\"https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu\" class=\"govuk-link\"\u003epaying less import duty and VAT when re-importing goods to the UK\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch2 id=\"arrangements-to-defer-or-suspend-payment-of-import-vat\"\u003eArrangements to defer or suspend payment of import VAT\u003c/h2\u003e\n\n\u003cp\u003eIf you are VAT-registered persons you can account for import VAT on your VAT Return by using postponed VAT accounting.\u003c/p\u003e\n\n\u003cp\u003eIf you are VAT registered and choose not to account for import VAT on your VAT Return, or if you are not VAT registered, you will need to pay any VAT due on imported goods in full at importation. You may also be able to defer payment of import VAT.\u003c/p\u003e\n\n\u003ch3 id=\"deferring-import-vat-payments\"\u003eDeferring import VAT payments\u003c/h3\u003e\n\n\u003cp\u003eFor larger payments, if you’re a regular importer, you can defer paying import duty and VAT by setting up an account with HMRC. Setting up a deferment account is free of charge, but you’ll need to arrange a bank guarantee. If HMRC authorises you to use Simplified Import VAT Accounting this guarantee can be reduced.\u003c/p\u003e\n\n\u003ch3 id=\"temporary-imports\"\u003eTemporary imports\u003c/h3\u003e\n\n\u003cp\u003eIf you import goods on a temporary basis, you may not need to pay some or all of the import duty or VAT.\u003c/p\u003e\n\n\u003ch3 id=\"goods-stored-under-customs-warehousing\"\u003eGoods stored under customs warehousing\u003c/h3\u003e\n\n\u003cp\u003eIf you import goods and store them under an inventory system known as a customs warehouse, payment of import duties or VAT can be suspended. A wide range of goods can be stored using a customs warehouse.\u003c/p\u003e\n\n\u003cp\u003eFind out how to \u003ca href=\"https://www.gov.uk/guidance/apply-to-operate-a-customs-warehouse\" class=\"govuk-link\"\u003eapply to operate a customs warehouse\u003c/a\u003e.\u003c/p\u003e\n\n\u003c/div\u003e" } } ] } </script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Money", "@id": "https://www.gov.uk/money" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Business tax", "@id": "https://www.gov.uk/money/business-tax" } }, { "@type": "ListItem", "position": 4, "item": { "name": "VAT", "@id": "https://www.gov.uk/money/vat" } }, { "@type": "ListItem", "position": 5, "item": { "name": "Importing goods and services", "@id": "https://www.gov.uk/money/business-tax-vat-importing-goods-and-services" } } ] } </script> </body> </html>