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HMRC internal manual

Imports

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
7 December 2021 - See all updates
  1. Back to contents

IMPS04000 - Value for import VAT: normal rules: contents

  1. IMPS04050
    Introduction
  2. IMPS04100
    UK law
  3. IMPS04150
    Incidental expenses
  4. IMPS04200
    First destination
  5. IMPS04250
    Further destination
  6. IMPS04300
    Acceptability of declared value
  7. IMPS04350
    Discounts
  8. IMPS04400
    Methods of calculating import VAT
  9. IMPS04450
    Potential duties
  10. IMPS04500
    Export quota licence payments
  11. IMPS04550
    Buying commissions
  12. IMPS04600
    Imported computer software
  13. IMPS04650
    Channel Islands flowers
  14. IMPS04700
    Racehorses, bloodstock etc
  15. IMPS04750
    Video, cinematographic and sound recordings - not produced in quantity for general sale and imported by private persons or by film, TV, radio broadcasting or newspaper companies or film libraries
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