Guidance
UK Trade Tariff: relief from customs and excise duties and VAT
Updated 2 September 2016
1. Introduction
This guidance sets out the scope, nature of and main conditions attached to various reliefs available from Customs Duty, Excise Duty and VAT. Entitlement to relief generally depends on certain conditions being met and procedures being followed.
This is particularly important when repaying duty as many reliefs require the prior knowledge and consent of HMRC. If you have any problems you should ask for help from your local Revenue and Customs officer as soon as possible.
2. Arrangement of reliefs
2.1 Index to reliefs
The list in section 3 sets out the various reliefs available grouped as listed and set out below.
Re-imported goods
Goods re-imported unaltered.
Goods re-imported after process abroad.
Samples temporarily exported.
Temporary Admission Action
Aircraft.
Road, rail, sea or inland waterway transport. Personal property and household effects. Containers, pallets and packings.
All other goods temporarily imported for use and returned in the same state.
Transit and transhipment goods.
Reliefs for goods of specified descriptions or goods imported or used in specified circumstances
Including:
- animals for laboratory research, antiques
- beer (Excise Duty only)
- capital goods
- charities
- cider (Excise Duty only)
- consumable goods and articles of small value imported in passengers’ baggage
- disabled people (including blind), goods for the use of
- disaster relief goods
- donated medical equipment
- exhibits for galleries or museums
- goods for use, consumption or free distribution at a trade fair or similar event
- goods in the schedule in the UK Trade Tariff of the tariff denoted by an end-use footnote
- goods not in accordance with contract
- honorary decorations and awards
- hydrocarbon oil (Excise Duty only)
- inherited goods
- made-wine (Excise Duty only)
- medical equipment
- newsreels for copying by approved importers
- personal property and household effects
- pharmaceutical products for international sports events
- private gifts
- presents in the context of international relations
- rejected imports
- replacement goods exchanged for goods exported for repair
- samples of negligible value
- scientific equipment for international research purposes
- scientific instruments and apparatus
- sea produce
- shipwork goods – see suspensions from Customs Duty of the Tariff, spirits (Excise Duty only)
- test goods
- therapeutic substances
- tobacco products (Excise Duty only)
- visual and auditory materials
- war graves
- wine (Excise Duty only)
- works of art
Goods relieved of customs duty unconditionally educational, scientific and cultural materials
Including certain:
- books, publications and documents
- instruments for demonstration purposes
- articles for the blind
Goods relieved from Customs Duty and VAT
Miscellaneous documents and articles.
Certain printed matter and advertising material. Trademarks, patterns, designs and patents. Certain tourist information.
Goods imported for process and re-export
Goods imported for process and release for free circulation
These are items to which end-use relief applies (see relief on goods used for a prescribed use).
2.2 Further information
The list in section 3 represents a summary of statutory reliefs from Customs or Excise Duty or VAT. Please consult the notice or enquiry point referred to at the end of each item in column 1. Notices may be obtained at the addresses set out in part 15.
In some instances further information may also be obtained by consulting the legal instrument detailed in column 1.
3. Reliefs
3.1 Re-imported goods – duty
| Scope, statutory authority and public notice or enquiry point | Nature and main conditions of relief |
|---|---|
| Goods exported from a member state of the EU, Turkey, San Marino or Andorra and returned unaltered to the UK (including samples temporarily exported by commercial travellers).
(EEC) Council Regulation 952/213: Articles 201-208. |
Total or partial relief from customs duties and Common Agricultural Policy (CAP) charges for goods entered to free circulation within 3 years of exportation (12 months for CAPgoods).
This is subject to certain conditions, including goods on loan or hire. |
| Imported goods consisting of compensating products or manufactured outside the EU by the outward processing of goods which were temporarily exported from the UK or any other member state of the EU with a view to undergoing such a process.
Also agricultural products or products treated overseas by outward processing having been temporarily exported in untreated or partly treated form from the UK, or any other member state of the EU. |
Wholly or partly free of Customs Duty, agricultural levies and other charges arising from the CAP, otherwise chargeable on importation of the compensating products into the UK or any other member state of the EU.
This is as long as an application for authorisation of relief was made prior to the goods being exported with a view to their being processed and that the subsequent importation of the compensating products is made by the person authorised or by any other person on production of his written consent. Authorisation will only be granted where the proposed process will not conflict with the essential interests of processors in the UK or elsewhere in the EU. |
3.2 Re-imported goods – VAT
| Scope, statutory authority and public notice or enquiry point | Nature and main conditions of relief |
|---|---|
| Goods returned from abroad unaltered.
Regulations 124 and 125 of the VAT Regulations 1995 (Statutory Instrument 1995 No 2518). Amended by SI 2006/587 inserted Regulation 121D. |
Relief from VAT subject to certain conditions, including previous exportation from the EU by the importer, returned within 3 years of exportation including goods on hire or loan. |
| Samples, temporarily exported by commercial travellers. | As for good returned unaltered. |
| Works of art.
VAT Act 1994 Sections 21.4. |
Subject to certain conditions re-imported works of art may be admitted at a reduced value for VAT. |
| Re-importation of goods exported for treatment or process (Regulations 126 of the VAT Regulations 1995, Statutory Instrument 1995, No. 2518). | Provided the goods were intended to be re-imported after completion of the process, and ownership was not transferred to any person outside the UK, VAT is payable for the process, plus round-trip freight and other charges (except insurance), plus any duty. |
| Non-EU containers and pallets temporarily imported either in connection with the importation of other goods or empty for use in exporting goods from the UK. | Free of Customs Duty and VAT provided that the conditions of the reliefs are complied with. |
| Temporarily imported non-EU road, rail, sea or inland waterways transport for private or commercial use.
VAT Regulations 1995. |
Free of Customs Duty and VAT provided that the conditions laid down in the statutory regulations are complied with. |
| All other goods temporarily imported for use and return in the same state. | Goods may be imported with relief from Customs Duty provided that the conditions of the relief are complied with.
Goods eligible for total relief from this duty are also eligible for total relief from VAT. Where certain conditions cannot be met partial relief may be available. |
| Transit and transhipment goods.
Goods imported for transit through or transhipment in the UK (Customs and Excise Management Act 1979). European Commissions Transit Manual UK supplement to the transit manual. |
Free of duty and VAT. |
3.3 Relief for goods of specified descriptions or goods imported or used in specified circumstances
Animals for laboratory research
Imported by approved establishments engaged in education or scientific research.
Council Regulation EEC No.1186/2009 article 53 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT, provided that certain conditions are met.
Antiques
Classified in tariff heading 97.06 as antiques of an age exceeding 100 years are free of duty under the EU Combined Nomenclature Regulation.
Antiques of an age exceeding 100 years (other than pearls and loose gemstones) are allowed a reduced value for VAT.
VAT Act 1994 Section 21.4.
Notice 718 Excise Duty is not charged on importation of any goods (other than wines or spirits) proved to the satisfaction of the Commissioners to have been manufactured or produced more than 100 years before the date of importation.
Customs and Excise Duties (General Reliefs) Act, 1979, Section 9.
Articles of modern re-manufacture and articles manufactured or produced from antique parts, whether wholly or in part, are not regarded as antiques.
Antique firearms classified in 97.06 of an age exceeding 100 years may also require an import licence issued by Department for Business, Innovation and Skills (BIS).
‘Notices to importers’ (numbers 2851 and 2852).
Notice 362 (for Customs Duty).
Free of Customs Duty and a reduced value for VAT.
Beer
Excise Duty relief.
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances gives details of reliefs.
Biological and chemical substances
Imported by approved establishments engaged in education or scientific research.
Council Regulation EEC 1186/2009 article 53 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT, provided that certain conditions are met.
Capital goods and other equipment
Imported by a business on the transfer of its activities to the UK.
Council Regulation EEC 1186/2009 articles 28 to 34 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT, provided that certain conditions are met.
Charities
Goods imported by charitable or philanthropic organisations.
Council Regulation EEC 1186/2009 articles 61 to 65 and Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT provided that certain conditions are met.
Cider
Excise Duty relief
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances gives details of the relief.
Consignments of negligible value
Regulation EEC 1186/2009 articles 23 and 28 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT, provided that certain conditions are met, and each consignment has an intrinsic value of £15 or less.
Certain consumable goods and articles of small value.
Imported in passengers’ baggage.
Regulation (EEC) No 1186/2009 article 41 and Statutory Instrument 1994, No 955.
Free of duty and VAT provided the articles of small value conditions laid down in the statutory regulations are complied with.
Disabled people (including blind)
Articles specially designed for the educational, scientific or cultural advancement of disabled people and either intended for approved institutions and organisations or imported by disabled people themselves.
Regulation (EEC) No 1186/2009 articles 66 to 73.
The Value Added Tax Act 1994 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT, provided that certain conditions are met.
Disaster Relief goods
The importation by approved organisations of goods intended for use in the relief of victims of a disaster affecting the EU or Turkey.
Regulation (EEC) No 1186/2009 articles 74 to 85 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT subject to certain conditions.
Donated medical, scientific and computer equipment
The importation by, or for donation to a named health authority, hospital, research or charitable institution, of medical, scientific or computer equipment solely for use in medical research, diagnosis or treatment, ambulances, eligible aids for handicapped persons, where such items are purchased with funds provided either by a charity or from voluntary contributions.
VAT Act 1994, Schedule 8,Group 14, Items 4 and 5.
VAT leaflet no 701/6/85.
Free of VAT
Exhibits for gallery or museum
Regulation (EEC) No 1186/2009 article 43 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT, provided that certain conditions are met.
Goods for use, consumption or free distribution at an exhibition, trade fair or similar event
Regulation (EEC) No 918/83 articles 90 to 94 and the Value Added Tax (Imported Goods) Relief Order 1984.
HMRC excise enquiries helpline.
Free of import duty and VAT provided that certain conditions are met.
Honorary decorations or awards
Imported by, or for presentation to, the recipient.
Regulation (EEC) No 1186/2009 article 81.
The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983.
Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and VAT provided that certain conditions are met.
Hydrocarbon oil
Excise Duty relief – UK Trade Tariff: excise duties, reliefs, drawbacks and allowances of the tariff gives details.
Inherited Goods
Imported by, or on behalf of the beneficiary.
Regulation (EEC) No 186/2009 articles 17 to 20, and the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992.
Free of import duty and VAT provided that certain conditions are met.
Made-wine
Excise Duty relief
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances of the tariff gives details.
Medical equipment
Donation to approved organisations or purchased by such organisation from funds provided by charitable or philanthropic organisations or with voluntary contributions.
Regulation (EEC) No 1186/2009 article 57 and the VAT Act 1994 Schedule 8, Group 15. Items 4 and 5.
VAT leaflet no 701/6.
Free of import duty and VAT provided that certain conditions are met.
Newsreels for copying
Newsreels (with or without sound-track) depicting events of current news value at the time of importation and imported by an approved organization up to a limit of 2 copies of each subject for copying purposes.
Regulation (EEC) No 1186/2009, article 43.
Not more than 2 lengths of any news film which are duplicates of each other may be imported free of import duty.
Personal property and household effects
Includes motor vehicles, imported by residents of the UK, those taking up residence, students and other visitors to the UK.
Regulation (EEC) No 1186/2009 The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 (SI 1992 No 3193).
Free of import duty and VAT provided that certain conditions are met.
Pharmaceutical products
Imported by or on behalf of persons or animals for their use whilst participating in an international sports event within the Community Regulation (EEC) No 1186/2009 article 60 and the Value Added Tax (Imported Goods) Relief Order 1984.
HMRC excise enquiries helpline.
Free of import duty and VAT. Quantities restricted to an amount which is reasonable dependent on the length of stay in the EU.
Presents
In the context of international relations (Regulation (EEC) No 1186/2009) and the Customs and Excise (Personal Duties Reliefs for Goods Permanently Imported) Order 1983.
HMRC excise enquiries helpline.
Free of duty and VAT, provided that the conditions laid down in the statutory regulations are complied with.
Private gifts from one individual to another
Regulation (EEC) No 1186/2009 articles 27 to 29.
The Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986.
The VAT (Small Non-Commercial Consignments) Relief Order 1986.
Free of Import Duty, Excise Duty and VAT, provided that certain conditions are met.
Rejected imports refused by the importer
Refused because they’re either:
- defective and do not comply with the terms of the contract
- were damaged in transit before clearance by customs
Also goods in one of the ‘special situations’ explained in the notice.
Regulation (EEC) No 952/2013, Article 118, as implemented by Part IV, Title IV of Regulation (EEC) No 2454/93.
Repayment or remission of import duty, and VAT.
Rejected imports that are not in accordance with contract of sale
Also covers goods damaged in transit, not including goods imported on approval or on sale or return or other similar terms.
Customs and Excise Management Act 1979, section 123.
Repayment of Excise Duty.
Replacement goods
Imported in exchange for goods exported or to be exported from the UK for the purpose of repair outside the EU (Regulation 950/2013).
Wholly or partly free of Customs Duty provided an application for authorisation of relief is made prior to the goods being exported for repair and prior to the importation of the replacement goods, and the other conditions laid down in the EU Regulation 950/2013. Regulations are complied with.
Samples of goods
Negligible, which by their type and quantity can be used solely for soliciting orders for goods of the same type.
Regulation (EEC) No 1186/2009 article 86 and the Value Added Tax (Imported Goods) Relief by Order 1984.
Free of import duty and VAT. Where HMRC so require the relief shall apply only to goods which are rendered permanently unusable except as samples by being torn, perforated clearly and indelibly marked or any other process.
Scientific equipment
Imported for long term use by or on behalf of establishments or organisations based in third countries to carry out non-commercial international scientific research programmes approved by the National Import Relief Unit of HMRC.
Regulation (EEC) No 1186/2009 articles 51 and 52.
Free of import duty, provided that certain conditions are met.
Scientific instruments and apparatus
Imported for non-commercial purposes by approved establishments engaged in education or scientific research.
Regulation (EEC) No 1186/2009 articles 44 to 50.
Free of import duty and VAT, provided that certain conditions are met.
Sea produce
Fish, whales or other natural produce of the sea, or goods produced or manufactured at sea, if brought direct to the UK:
- in the case of UK goods (see below), are deemed, for the purposes of any charge to duty not to be imported
UK goods – not chargeable with import duty
- in the case of produce landed from a vessel registered in another member state, are treated as being of EU origin
EU produce – free of import duty
In EU law, fish are regarded as being produce of the member state where the fishing vessel is registered, even when they are landed (either directly or after being warehoused) in another member state.
Customs and Excise Duties (General Reliefs) Act, 1979, Section 14.
Commission Regulation (EEC) No 137/79.
European Commissions Transit Manual, UK supplement to the Transit Manual.
Spirits
Excise Duty relief.
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances of the tariff gives details.
Test goods
Goods imported to be used up in tests to determine their composition, quality or other technical characteristics for information or for industrial or commercial research.
Regulation (EEC) No 1186/2009 articles 95 to 101.
The VAT (Imported Goods) Relief Order 1984.
Free of import duty, VAT, and Excise Duty, provided that certain conditions are met.
Therapeutic substances of human origin
Blood-grouping reagents and tissue-typing reagents imported to be used for medical or scientific purposes of a non-commercial nature by approved laboratories or institutions.
Regulation (EEC) No 1186/2009 articles 54 to 56 and the VAT (Imported Goods) Relief Order 1984.
Free of import duty and VAT, provided that certain conditions are met.
Tobacco
Excise Duty relief.
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances of the tariff gives details.
Visual and auditory materials
Of an educational, scientific or cultural character including:
- newsreels
- films
- film strips
- microcards and sound recordings wall charts
- patterns models and mock-ups for demonstrating and teaching purposes
- materials for programmed instruction
- multi-media kits and holograms for laser projection
Regulation (EEC) 1186/2009 articles 42 to 43 and the Value Added Tax (Imported Goods) Relief Order 1984.
Free of import duty and in some cases VAT.
War graves
Goods imported by authorised organisations for use in the construction upkeep or ornamentation of third country war graves and memorials.
Regulation (EEC) No 1186/2009 article 112 and Value Added Tax (Imported Goods) Relief Order 1984.
HMRC excise enquiries helpline.
Free of import duty and VAT.
Wine
Excise Duty reliefs.
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances of the tariff gives details.
Works of art
Antiques and collectors’ pieces which meet the conditions of VAT Act 1994 Section 21.4.
VAT Registration and Collection
Policy Division (VRCD) 5
HM Revenue and Customs
4th Floor
South West Queens Dock
Liverpool
L74 4AA
A reduced value for VAT.
3.4 Goods relieved from Customs Duty unconditionally
Description of goods
CPC 40 00 C11 is to be used to identify these importations.
Guidance for postal importations is given in section 4 of import prohibitions and restrictions of the Tariff. More details are given in Notice 342.
Goods included in tariff heading
Educational, scientific and cultural materials – including books, publications and documents.
| Customs procedure code | Description |
|---|---|
| 3705 20 00 | Microfilms of books, children’s picture books and drawing or colouring books, school exercise books (workbooks), crossword-puzzle books, newspapers and periodicals, printed documents or reports of a non-commercial character, and of loose illustrations, printed pages and reproduction proofs for the production of books. |
| 3705 10 00 3705 90 00 |
Reproduction films for the production of books, but excluding those for magazines, periodicals. |
| 4903 00 00 | Children’s picture, drawing or colouring books. |
| 4905 99 00 | Maps, charts and diagrams of interest in scientific fields such as geology, zoology, botany, mineralogy, palaeontology, archaeology, ethnology, meteorology, climatology and geophysics. |
| 4906 00 00 | Architectural, industrial or engineering plans and designs, and reproductions thereof. |
| 4911 10 90 | Catalogues of books and publications, being books and publications offered for sale by publishers or booksellers established outside the territory of the EU.
Catalogues of films, recording or other visual and auditory materials of an educational, scientific or cultural character. Posters for the promotion of tourism and tourist publications, brochures, guidebooks, timetables, pamphlets and like publications; whether or not illustrated, including those published by private concerns, designed to encourage the public to travel outside the territory of the EU, including microcopies of such articles.1 Bibliographical information material for distribution free of charge. 1 |
| 4911 99 90 | Loose illustrations, printed pages and reproduction proofs to be used for the production of books, including microcopies of such articles. 1
Microcopies of books, children’s picture books and drawing or colouring books, school exercise books (workbooks), crossword-puzzle books, newspapers and periodicals and of documents or reports of a non-commercial character. 1 Publications designed to encourage the public to study outside the territory of the EU, including microcopies of such publications. 1 Meteorological and geophysical diagrams. |
Instruments designed for demonstration purposes.
| Customs procedure code | Description |
|---|---|
| 9023 00 80 | Maps and charts in relief, of interest in scientific fields such as geology, zoology, botany, mineralogy, palaeontology, archaeology, ethnology, meteorology, climatology and geophysics. |
Articles for the blind and partially sighted.
| Customs procedure code | Description |
|---|---|
| 49 11 | Other printed matter, including printed pictures and photographs, in relief for the blind and partially-sighted. |
3.5 Goods relieved from Customs Duty and VAT
Description of goods
CPCs 40 00 C31, 40 00 C34, 40 00 C35, 40 00 C36, 49 00 C31, 49 00 C34, 49 00 C35 and 49 00 C36 are to be used to identify these importations.
Guidance for postal importations is given in import prohibitions and restrictions of the Tariff. More details are given in Notice 342.
Goods included in tariff heading
Miscellaneous documents and articles
Chapters 48, 49 and any other relevant headings –
(1) Documents sent free of charge to the public services of member states.
(2) Publications of foreign governments and publications of official international bodies intended for distribution without charge.
(3) Ballot papers for elections organised by bodies set up in third countries.
(4) Specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments.
(5) Official printed matter sent to the central banks of the member states.
(6) Reports, statements, notes, prospectuses, application forms and other documents (including valid issued share and bond certificates) drawn up by companies registered in a third country and sent to the bearers or subscribers of securities issued by such companies. Share and bond certificates which require registration by the fiscal agent before becoming valid are not eligible for relief.
(7) Files, archives, printed forms and other documents to be used in international meetings, conferences or congresses and reports on such gatherings.
(8) Plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the customs territory of the EU.
(9) Documents to be used in examinations held in the customs territory of the EU by institutions set up in third countries.
(10) Printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions.
(11) Printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the customs territory of the EU. Travel agencies includes Airlines, Railway Undertakings, Ferry Operators and similar organisations.
(12) Printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used.
(13) Official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the customs territory of the EU.
49.07 and any other relevant headings
37.05, 49.11,8 42 50 and any other relevant heading –
(14) Tax and similar stamps payment of charges in third.
(15) Photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers.
All relevant headings –
(16) Recorded media (for example, microfilms, punched cards, punched paper tape and sound recordings) used for the transmission of information sent free of charge to the addressee, in so far as duty free admission does not give rise to abuse or to major distortions of competition.
All headings –
(17) Objects to be submitted as evidence or for like purposes to the courts or other official agencies of the member states.
49.11 printed matter and advertising material –
(18) Printed advertising material including catalogues, price lists, directions for use or brochures, relating to goods for sale or hire, transport, commercial insurance or banking services offered by a person carrying on a business outside the UK whose name is clearly displayed thereon provided that for each document or, in the case of a consignment comprising several copies of the same document, the total gross weight does not exceed one kilogram. Bulked consignments from one sender to a single recipient are not eligible for relief.
All relevant headings –
(19) Articles for advertising purposes (other than covered by (18) above), of no intrinsic commercial value, sent free of charge by suppliers to their customers, which apart from their advertising function, are not capable of being used otherwise.
All relevant headings, trademarks, patterns, designs and patents for inventions –
(20) Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the competent bodies to deal with protection of copyrights or the protection of industrial or commercial patent rights.
49.10, 49.11 and any other relevant headings, tourist information literature –
(21) Documents sent to be distributed free of charge for the purpose of encouraging persons to visit foreign countries, in particular to attend cultural, tourist, sporting, religious, trade or professional meetings or events.
Includes foreign hotel lists, and yearbooks published by or on behalf of official tourist agencies and timetables for foreign transport services provided the documents do not contain more than 25% of non-related commercial advertising (excluding advertising for EU firms).
3.6 Goods imported for process and re-export
| Scope, statutory authority and public notice or enquiry point | Nature and main conditions of relief |
|---|---|
| Inward Processing Notice 221 |
Customs duties and other CAP charges may be relieved on goods imported for process and re-export.
Simplified authorisations can be used for certain types of goods and processing operations. Application is made with the import entry by completion of statement identifiers in box 44 of the SAD (C88), see Appendix C5 a list of goods/ processes that are eligible to use the Simplified Procedures is given in Notice 221. If simplified authorisation cannot be used an application for a national authorisation must be made on form SP3 before goods are imported. |
3.7 Goods imported for onward supply to an EU member state
| Scope, statutory authority and public notice or enquiry point | Nature and main conditions of relief |
|---|---|
| Goods imported in the course of an onward zero rated supply of those person in another member state. | Import VAT relieved provided the goods are removed within one goods to a taxable month of the date of importation. |
