Imports

Foreword

This notice cancels and replaces Notice 702 (April 2010). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

1. Introduction

1.1 What is this notice about?

It explains how imported goods are treated for VAT purposes.

The VAT treatment of goods entering the UK from other parts of the EC territory (see section 9) is set out in Notice 725 The Single Market and Notice 728 New means of transport.

The VAT treatment of goods imported into Customs warehouses is set out in Notice 702/9 Import Customs Procedures.

The VAT treatment of goods imported into Fiscal warehouses is set out in Notice 702/8 Fiscal warehousing.

1.2 What’s changed?

This notice has been revised to update section 3.4 regarding the valuation method for antiques and works of art.

Economic Operator Registration and Identification (EORI) scheme was implemented in the European Union (EU) UK 1 July 2009. You will require an EORI number if you import from or export to countries outside of the EU. Full details about EORI including the C220 EORI application form can be found at the following link

Economic Operator Registration and Identification (EORI) Scheme

1.3 Who should read this notice?

It will be of interest to anyone importing goods into the UK from outside the fiscal (VAT) territory of the European Community (EC). You can find out the extent of the fiscal territory in section 9.

1.4 What law covers this notice?

The EC law relating to Import VAT is contained in the EC Principal VAT Directive (2006/112/EC).

The primary UK VAT law is contained in the VAT Act 1994. The effect of section 16 of the VAT Act 1994 is that most HM Revenue & Customs (HMRC) legislation applies to import VAT except where specifically disapplied through secondary legislation.

Secondary legislation concerning import VAT is mainly contained in regulations, notably the VAT Regulations 1995 (SI/1995/2518), and orders made under the powers contained in the VAT Act 1994. Regulations 118, 119, 120 and 121 of the VAT Regulations 1995 specify the EC and HMRC legislation disapplied.

This notice is not the law. It is our view of the law and nothing in this notice takes the place of the law.

1.5 What is import VAT?

Import VAT is the transaction tax levied on imported goods. Goods are treated as imported when

• they arrive in the UK directly from outside the EC and are entered to free circulation in the UK or Customs duty otherwise becomes chargeable on them, or
• they have been placed under one of the Customs suspensive arrangements listed in Notice 702/9 Import Customs Procedures in the EC and the goods are being removed to free circulation in the UK or Customs duty otherwise becomes chargeable.

1.6 What is the territory of the EC?

Unless otherwise qualified, the term 'EC' is used in this notice to refer to the VAT (fiscal) territory of the EC, which is different from the Customs territory of the EC. The countries and territories, which make up the VAT (fiscal) territory of the EC are listed in section 9.

1.7 How to treat transactions with the Isle of Man

Goods removed from the Isle of Man to the UK are not treated as an importation provided that

• any VAT due has been accounted for in the Isle of Man, or
• if the goods were relieved of VAT in the Isle of Man, the conditions of that relief have not been broken.

1.8 Goods imported from the special territories including the Channel Islands

Section 9 lists the territories inside/outside the EC for Customs duty and VAT purposes.

The Channel Islands and special territories listed in Section 9 are part of the EC for Customs purposes but are not part of the VAT territory.

If you import goods from the Channel Islands or special territories you will be liable for import VAT in the same way as you would for those imports detailed in paragraph 1.5.

1.9 How to treat transactions with countries which join the EC

Goods received from countries joining the EC may be subject to accessionary rates of EC Customs duties. Unlike goods from other EC member States, therefore, some frontier formalities may remain for duty purposes. However, for VAT purposes, such goods will not be subject to the import VAT treatment described in this notice. Instead, for registered traders, the arrangements set out in Notice 725 The Single Market will apply. You will not have to pay Import VAT at the time the goods are entered for Customs purposes.

1.10 How to treat services received from outside the EC

If you receive supplies of services from outside the EC where the place of supply is the customer’s country, for example, the UK, you may be required to account for any VAT due on them under the reverse charge provisions. You will find more information in Notice 741 VAT Place of supply of services.

1.11 Right of appeal

If you disagree with any decision made by HMRC you can ask for it to be reconsidered. You should do so if you can provide further relevant information, or if there are facts which you think may not have been fully taken into account. If you are still not satisfied with the decision, you can appeal to The VAT and Duties Tribunals. You will find more about the appeal procedure in:

• Notice 700 The VAT Guide
• Notice 990: Excise and Customs Appeals, and
• in greater detail in the leaflet Appeals and Applications to the Tribunals, issued by the President of the VAT Tribunals.

You can get copies of the leaflet and the forms for making an appeal from any VAT Tribunal Centre or our VAT Helpline, phone 0845 010 9000.

Further information regarding appeals is available in Volume 1, Part 16 of the HMRC Tariff.

There are penalties for failing to comply with HMRC requirements. Serious breaches can lead to the imported goods being seized, and criminal prosecution.

In your own interests, if you are unsure about something, ask for advice.

2. Importation - general

2.1 VAT rate at importation

VAT is charged on the importation of goods at the same rate as if the goods had been supplied in the UK.

2.2 How import VAT is charged and collected

Goods are declared to Customs using form C88 Single administrative document (SAD) that in most cases is presented in an electronic format. Import VAT is dealt with in the same way as a Customs duty. You can pay it outright at importation, or under the duty deferment arrangements explained in Notice 101 Deferring duty, VAT and other charges. Notice 101 also covers Simplified Import VAT Accounting (SIVA). This is a scheme that reduces the level of financial security required to guarantee the payment of import VAT through the duty deferment system. Traders must be authorised to operate SIVA.

If you wish to apply for, or have any queries about deferment, you should contact:

HM Revenue & Customs
Central Deferment Office
6th Floor NW
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Phone: 01702 367425, 367431, 367450 or 367429

Note: You cannot use the Cash accounting* scheme for imported goods.

* The Cash accounting scheme should not be confused with the Flexible Accounting Scheme (FAS) that may be used for imported goods.

2.3 Who can reclaim import VAT as input tax?

Subject to the normal rules, you can claim as input tax any import VAT you pay on goods, provided those goods are imported for the purpose of your business. Your claim must normally be made on the VAT return for the accounting period during which the importation took place.

The normal evidence of payment of import VAT is the import VAT certificate (form C79), which is issued monthly. Section 8 gives more information about the C79, as well as the acceptable evidence for those types of importation that at present do not appear on a C79. It also explains what to do if you lose a certificate or have any queries about items missing from certificates.

If you are partly exempt and are unsure about the amount of tax that you may reclaim, you should consult our VAT Helpline, phone 0845 010 9000.

2.4 Can a shipping or forwarding agent reclaim input tax?

If you act as a shipping or forwarding agent for an importer and pay or defer VAT on their behalf, it is a commercial arrangement between you and your principal. You cannot claim the VAT as input tax because the goods are not imported for the purpose of your business. Although HMRC usually deal with agents in relation to the importation and clearance of goods, it is the importer’s responsibility to ensure that goods are properly entered, and that any Import VAT and other charges due are paid. Only the importer has the legal right to reclaim the VAT paid on imported goods as input tax, subject to the normal conditions being met.

2.5 What can I do as a shipping or forwarding agent if an importer does not pay me the import VAT?

If an importer fails to pay you import VAT you paid on their behalf, your only recourse is to the importer, except where:

• the importer has gone into liquidation, or
• an administrator or administrative receiver has been appointed, who certifies that in their opinion, ordinary unsecured creditors will receive nothing in the liquidation.

In such cases you may be able to recover amounts paid as tax from HMRC. All of the following conditions must be met.

• The interval between the date of the import entry for the goods and the date the importer became insolvent is no more than six months.
• You entered the goods in accordance with instructions from the importer.
• During their stay in the UK the goods were under your control and were not used, and
• The goods have been re-exported in the same state as they were imported.

To claim repayment you should write to the National Duty Repayment Centre at Dover, enclosing:

• Evidence that the import VAT has been paid to HMRC.
• A certificate from the person in charge, for example, the liquidator, that the VAT has not been, and will not be, reclaimed as input tax.
• Confirmation from the person in charge that the importer became formally insolvent within six months of the date the entry was lodged with HMRC.
• A declaration that you will not recover the relevant VAT in whole or in part from the insolvency, and
• evidence to satisfy HMRC that you have acted in accordance with the importer’s instructions.

HM Revenue & Customs
National Repayments Centre
Priory Court
St John’s Road
Dover
CT17 9SH

Phone: 01304 664 523

If you need any further advice you should contact the VAT Helpline, phone 0845 010 9000.

2.6 Repayment of monies overpaid as import VAT General

Import VAT can only be reclaimed as input tax by a VAT registered importer. However, amounts overpaid as import VAT (for example, because of misclassification of the goods) are generally repayable to the person who paid the amount to HMRC, subject to certain conditions.

Repayments to VAT registered traders

If you have overpaid import VAT you can apply for the payment to be adjusted (see section 8). You or your agent must complete form C285 Application for repayment/remission and you must support the request with the written declaration:

''I am expecting direct repayment/partial repayment to be made, and no claim to input tax deduction has been, or will be made by me on the basis of the document as originally issued.''

The written declaration must be signed by the sole proprietor, a partner or a responsible officer of the company. If the request is accepted, Customs will make the repayment.

Customs do not normally make direct repayments of import VAT. However, if you do make a request for direct repayment, it will be processed through the duty adjustment system. VAT repayments are not given special priority, and you should carefully consider whether the money could be recovered more quickly through the normal input tax deduction system. If you use deferred payment arrangements a direct repayment cannot be made until the VAT has been paid by direct debit. However, you can apply for an incorrect deferred VAT transaction to be adjusted before payment is made by direct debit, if there is sufficient time within the deferment accounting period to allow for this. You should contact the EPU where the transaction was entered, who can advise you further on the timescales and processes for adjustments to be made to your deferment account.

You may also make a claim for immediate repayment if you have been wrongly charged VAT because an incorrect Deferment Approval Number (DAN) has been quoted or keyed. You should submit your claim to the National Repayment Centre (see paragraph 2.5 for address).

Repayments to agents

If an importer fails to pay you the import VAT that you paid on their behalf, your only recourse is to the importer, except in the circumstances set out in paragraph 2.5. However, if you have overpaid import VAT (for example, because goods have been misclassified), you may be able to reclaim the amount overpaid if you can provide evidence that you have not been, and will not be reimbursed by the importer.

If you need any further advice you should contact the National Repayment Centre.

2.7 Non-UK traders and their agents

Appointing an agent to import and supply goods

If you are a non-UK trader, not registered for UK VAT, and

• you import goods for onward supply in the UK, and
• you do not supply any other goods or services within the UK to a total value exceeding the current registration limits

you can arrange for an agent who is resident in the UK, and who is registered for VAT purposes, to import and supply goods on your behalf. Under this arrangement you can avoid the need to be registered for VAT. You must agree with the agent that they will issue proper tax invoices for the supplies of the goods.

If you adopt this arrangement the place of supply of your agent’s supply of services to you may be where you belong, or where the underlying supply of the goods is made. See Notice 741 Place of supply of services.

UK agent’s responsibilities

If you act as an agent for a non-UK trader under the arrangement referred to above, you will be treated as importing and supplying the goods as the principal. You must make any necessary Customs entries as importer, pay or defer the VAT and take delivery of the goods. You can reclaim the import VAT as input tax, subject to the normal rules, but you must treat the transactions as a supply by you and charge and account for VAT on the onward sale in the normal way.

The place of supply of your services to the non-UK trader may be supplied where the non-UK trader belongs or where the underlying supply of the goods is made. See Notice 741 Place of supply of services.

Registration of non-UK traders

If you do not wish to use the arrangements referred to above, but you make taxable supplies in the UK, you will normally have to register for VAT here, when the value of your supplies exceeds the UK VAT threshold. There is more information about the threshold and the liability to register for UK VAT in Notice 700/1 Should I be registered for VAT?

If you make taxable supplies in the UK but have no business establishment here you may choose one of three options. You may:

• appoint a tax representative to deal with your tax affairs
• appoint an agent to deal with your tax affairs, or
• deal with your VAT obligations yourself.

You will find more information in Notice 700/4: Registration for VAT: Non-established taxable persons and Notice 725 The Single Market.

2.8 Goods not wholly owned by the importer

If you import goods that belong wholly or partly to another person, and the goods are to be used for your own or any other person’s private purposes, you cannot recover the import VAT paid as input tax. This situation will arise, for example, if a VAT registered marine repair trader imports a privately owned yacht for repair, where the yacht is to be used after repair for private purposes. If such treatment results in VAT being charged twice, you should apply to your local VAT office for a repayment. You should write giving full details of the goods and the reasons for your claim. You should enclose the VAT copy of the Customs declaration or a copy of the import VAT certificate (form C79) and a copy of any sales invoice for the goods.

2.9 Goods lost or destroyed

Where imported goods are lost or destroyed before they are released from official control you can apply to HMRC at the place where the import entry was presented for repayment or remission of the Import VAT paid or due, using form C285 Application for repayment/remission (see paragraph 2.6). Where imported goods are lost or destroyed after release from official control, you can deduct the VAT paid as input tax, subject to the normal rules, provided the goods were to be used for the purposes of your business. You need not account for output tax unless you supplied the goods to someone else before the loss or destruction occurred. You will find more about this in Notice 700 The VAT Guide.

2.10 Goods supplied before delivery of an import entry

If:

• you make a supply of imported goods between the time of their arrival in the UK and the time when an import entry is delivered to HMRC, and
• the new owner of the goods is required to make the import entry,

then you should zero-rate the supply.

2.11 What to do when the precise amount of duty is not known

When the precise amount of Import Duty due cannot be assessed at the time the declaration is presented, release of the goods can usually be allowed on payment of a deposit or the provision of security to cover the amount of duty considered to be in dispute (see Notice 252 Valuation of Imported goods for Customs purposes, VAT and Trade Statistics).

If you are VAT registered you may pay the import VAT outright, based on the value for VAT that includes the highest potential duty amount. An import VAT certificate (form C79) will be issued and you can claim repayment on your VAT return under the normal rules. Alternatively, you may provide security for the disputed amount of VAT. However, you should be aware that this might not be to your advantage. If you choose to secure the disputed element of VAT, a C79 will not be issued until after the duty amount has been adjusted. The adjustment may not take place until some weeks after the deposit has been made, depending on how long it takes you or your agent to produce the necessary evidence. Input tax recovery may be delayed accordingly.

If you are not VAT registered you must secure the amount of VAT in dispute.

3. Valuation of imported goods for VAT purposes

3.1 Value for import VAT

General

The value for VAT of imported goods is their Customs value, determined according to the Customs rules described in Notice 252 Valuation of Imported goods for Customs purposes, VAT and Trade Statistics, plus, if not already included in the price:

• all incidental expenses such as commission, packing, transport and insurance costs incurred up to the goods’ first destination in the UK, plus
• all such incidental expenses where they result from transport to a further place of destination in the EC if that place is known at the time of importation, plus
• any Customs duty or levy payable on importation into the UK, plus
• any Excise duty or other charges payable on importation into the UK (except the VAT itself).

Note: Some goods are entitled to a reduced valuation at import. See paragraph 3.4 for details.

Incidental expenses

In addition to the examples given above (such as transport), the term 'incidental expenses' also covers such items as Customs clearance charges, quay rent, entry fees, demurrage, handling, loading and storage costs. Generally, where supplies of services qualify for zero-rating because they are supplied in connection with an importation of goods, the cost of those services should be included in the value for import VAT.

Certain costs, for example, royalties and licence fees, should not be included in the value for import VAT as they are taxable under the reverse charge/international service arrangements (see Notice 741: Place of supply of services for details).

First destination

'First destination' is the place mentioned on the consignment note or any other commercial document relating to the imported goods. In the absence of such documentation, it means the place of the first transfer of the goods in the UK.

Further destination

If a further destination in the UK or another EC member State is known at the time the goods are imported, costs relating to the transport of the goods to that place must be included in the import VAT value.

Calculation of the amount for incidental expenses.

The following three methods may be used to calculate the ‘incidental expenses’ element of the import VAT value. The first method requires actual costs to be declared, whilst methods two and three provide ways of estimating the incidental expenses. Use of the three methods is non-hierarchical and individual importers or agents may use whichever method best suits their particular circumstances.

Method one

This method requires the actual costs to be declared at the time the goods are imported. The time of importation is the time when the Customs debt is incurred or would have been incurred if the goods were subject to duty. In cases where the costs are later found to be incorrect (for example, if additional storage costs are incurred) the amount(s) paid will need to be adjusted after importation.

Method two

The following nationally agreed rates may be used to estimate the incidental expenses to be included in the import VAT value. The rates are intended only for international movements of goods, which terminate in the UK, and represent average costs of handling, storage, Customs declarations and transport to destination. Values for other consignments, including those destined for delivery in other Member States, should be based on methods one or three. If importers/agents use the method two rates, post importation adjustments are not required. Additionally, where it is found that the amount of import VAT based on actual costs exceeds the amount declared on the basis of method two rates, HMRC will not seek to collect the arrears of import VAT unless the importer concerned is not registered for VAT, or if registered, is restricted in the amount of import VAT that can be claimed as input tax.

Method three

In cases where methods one and two are considered inappropriate or impractical to use, individual agreements may be negotiated with your Entry Processing Unit, or with the importers local Excise and Inland Customs office. Importers or agents interested in this method, who are uncertain about which office to approach should contact the VAT Helpline, phone 0845 010 9000. Once a method three rate is used, post importation adjustments are not required.

3.2 Completion of the import declaration

HMRC data processing system (The Customs Handling of Import and Export Freight (CHIEF)) calculates the value for VAT by adding any duties, levies and additional costs to be included in the VAT value to the value declared in box 22 of the import declaration (the SAD). Where any of these additional costs, which need to be included in the VAT value, are not included in the total invoice value (box 22) or the other value build-up boxes (63-67), you must declare them in the Adjustment for import VAT Value box (68).

If the value for VAT is less than that which CHIEF would normally calculate for Customs duty purposes, you must calculate the amount of VAT payable manually. Except at manual locations, you must enter the code ‘VAT’ in the Rate column of box 47. You must enter the calculated payment in the amount column.

3.3 Value declaration

If goods are liable to ad valorem Customs duty (that is, a duty chargeable on the basis of value), a declaration on form C105 (Valuation Declaration) made for duty purposes, will also generally be acceptable for VAT. However, the declaration will only provide information which helps determine the Customs value of the goods, and it should not be regarded as establishing their full value for VAT purposes (see paragraph 3.1).

Where goods are not liable to ad valorem duty but are liable to VAT at the standard rate, a valuation declaration for import VAT is only to be completed when requested by customs and:

• the value exceeds £6,500, and:
• the importer is not registered for VAT, or
• the importer is registered for VAT, and
• the goods are not for the purpose of the business, or
• deduction of input tax would not be allowed, or
• The value of the goods is not being determined under Customs valuation method one (see Notice 252 Valuation of Imported goods for Customs purposes, VAT and Trade Statistics).

There are no arrangements for registering a General Valuation Statement for VAT only entries. Individual valuation declarations must be submitted where necessary.

Whether or not a valuation declaration is required for the goods, evidence of value must be produced. Acceptable evidence is a copy of the seller’s invoice or other document against which payment will be made. This will include telex or similar messages used instead of invoices.

Further information on valuation declarations is given in Notice 252 Valuation of Imported goods for Customs purposes, VAT and Trade Statistics.

3.4 Imported works of art, antiques and collectors’ items

Certain works of art, antiques and collectors’ items are entitled to a reduced valuation at importation. This is reached by calculating a value for duty using the appropriate duty method, adding any additional costs (see paragraph 3.1) and multiplying the total by 25 per cent. Applying the 20 per cent rate to this value gives an effective VAT rate of 5 per cent

3.5 Which works of art, antiques and collectors’ items are eligible for the reduced valuation?

Section 11 contains definitions of the works of art, antiques and collectors’ items that will be eligible for the reduced valuation.

You can find details of the entry procedure in HMRC Tariff. The following Customs Procedure Codes (CPCs) apply:

• 40 00 200 (imports from third countries)
• 49 00 029 (imports from special territories).

Previously exported works of art, antiques and collectors’ items

An imported work of art, antique or collectors’ item, as defined in section 11, will be eligible for the reduced rate provided that it had not been exported from the United Kingdom less than 12 months before the date of importation.

You can find details of the declaration procedure in HMRC Tariff. The following CPCs apply:

• 61 00 F03/4 (from third countries)
• 49 23 F01, 49 00 F03/4 (from special territories).

Further details can be found in:

• Notice 718 The VAT Margin Scheme and global accounting, and
• The Tariff, Volume 3, Appendix E4.

3.6 Treatment of Auctioneer's commissions in valuing goods for import VAT purposes

As explained in paragraph 3.1, commissions connected with an importation of goods are normally included as part of the overall value of goods for import VAT purposes. However this general rule no longer applies in respect of certain imports of works of art, antiques and collector's pieces.

Where works of art, antiques and collector's pieces are temporarily admitted into the UK and sold by auction while subject to the temporary admission (TA) regime, the auctioneer will charge commission to the buyer. This commission is known as buyer's premium. Where auctioned goods have been removed from TA and finally imported into the United Kingdom the buyer's premium has always been included in the value of the goods for import VAT purposes. However because the goods attract an effective reduced rate of VAT (equivalent to 5 per cent), the premium was also taxed at this effective reduced rate. The European Court of Justice has ruled that the commission should in fact be taxed at the standard rate of VAT and the UK has therefore introduced the following arrangement with effect from 1 September 2006.

From this date buyer's premium is not to be included in the value for import VAT purposes of works of art, antiques and collectors items sold at auction under Temporary Admission and subsequently finally imported into the United Kingdom. This is because arrangements have been made for the commission to be taxed under the normal rules as a standard rated domestic supply. Auctioneers should consult Notice 718 The VAT Margin Scheme and global accounting for further details of the new arrangements.

4. Import entry procedure

You will find details of the declaration procedure in Volume 3 of HMRC Tariff.

The following paragraphs give particular information about the import VAT aspects.

4.1 Normal procedure

Unless the goods are placed under Excise warehousing or one of the Customs arrangements listed in Notice 702/9 Import Customs Procedures, the payment of the import VAT due must normally be made either at the time of importation, or be deferred together with any duty due, provided you or your agent are approved to use the deferment scheme (see paragraph 2.2). As an alternative to deferring the payment of all the import charges on an entry to either the importer’s or the agent’s deferment account, payment of the VAT may be deferred to the importer’s account and all other charges to the agent’s. Volume 3 of the HMRC Tariff explains how to do this. Further information can also be found in Notice 101 Deferring Duty, VAT and other charges.

The import entry must be presented at the National Clearance Hub. If the consignment is covered by a single commodity code for Customs purposes, but includes goods liable to VAT at both the standard and zero rate (such as clothing for adults and children), the importer or agent must complete a separate item on the entry for the goods liable to each rate of VAT. Special rules apply to the completion of the tax lines in the calculation of taxes box (box 47) depending on whether the entry is presented at a manual or Customs computerised location.

4.2 Amendment of the declaration

Where an amendment of the declaration is made after the goods have been released out of official charge and this results in less import VAT being payable than was originally declared and paid, you can reclaim the higher amount of tax as input tax in the normal way. You can also use the procedure described in paragraph 2.6. Where amendment of a declaration results in more import VAT being payable, you must submit the additional payment, and a completed form C18 to the EPU concerned. The additional payment will appear on the import VAT certificate (form C79), which is the official evidence for input tax deduction (see section 8).

4.3 Postal imports

Consignments (other than International Datapost/EMS packets) not exceeding £2,000 in value

If you are registered for VAT and are importing goods in the course of your business and a Customs declaration accompanies the goods showing:

• your VAT registration number, and
• the nature, quantity and value of the goods,

you do not have to pay immediately the VAT due at importation. Instead, you may account for the VAT in box 1 of the VAT return for the period covering the importation. You can claim input tax deduction under the normal rules on the same return. No import VAT certificate (form C79) will be issued. The evidence to support your claim will be the invoice from your foreign supplier.

If your VAT number is not clearly shown on the postal package you may be charged VAT. A cash refund will not be made. To support your claim to import tax you should keep the charge label, postal wrapper and any Customs declaration (that is, form CN22 or form CN23) that was attached to the package.

International Datapost/EMS packets not exceeding £2,000 in value

Royal Mail/Parcelforce will ask you for payment of VAT when the package is delivered. You must keep the charge label which was attached to the package to support any claim to input tax. You cannot defer payment of import VAT and duty on these consignments.

Consignments exceeding £2,000 in value entered to home use and free circulation

For these importations - whether or not by International Datapost/EMS - you must lodge a declaration on form C88 Single administrative document (SAD) (which will be sent to you) and return it to Customs with an invoice and/or other acceptable evidence of the value of the goods. You will have to pay the import VAT and any other charges due at importation immediately, unless you are approved to use the deferment scheme. After payment you will be sent a copy of the declaration to support any claim to input tax deduction. For further information regarding postal imports you should refer to Notices 143 A guide for international post users and 144 Trade imports by post: how to complete Customs documents.

4.4 Goods imported from outside the EC which are destined for another EC member State

If you import goods from outside the EC which are then consigned to a destination in another EC member State you must normally either:

• put the goods into free circulation in the UK, through the payment of any Customs duty and/or import VAT due, or
• place the goods under the external Community Transit arrangements, in which case any duty and/or import VAT will be payable in the EC member State of destination. See European Commission Transit Manual, and the UK Supplement to the Transit Manual for further information on the community transit procedure.

In short, you will not normally be able to put goods into free circulation in one EC Member State and pay import VAT in another. However, you may wish to take advantage of a VAT relief for goods you import and put into free circulation in the course of a zero-rated supply of those goods to a taxable person in another member State (see Notice 702/7 Import VAT relief for goods supplied onward to another country in the EC).

4.5 ATA Carnets

An ATA Carnet is an international Customs document that simplifies the Customs formalities for goods temporarily imported or exported.

Further information can be found in Notice 104 ATA Carnets and 702/9 Import Customs Procedures.

4.6 Goods Imported under Temporary Admission (TA)

Temporary Admission (TA) enables you to obtain relief from import VAT and Customs duties on a range of goods temporarily admitted for use from outside the EC, provided that they are intended for re-export after use (in most cases use can be for up to a maximum of two years).

Further information can be found in Section 3 of Notice 702/9 Import Customs Procedures, Notice 200 Temporary Admission, Notice 306 Temporary Admission - temporarily importing non-EC Containers and Pallets and Notice 308 Temporary admission - temporarily importing non-EC means of transport for private or commercial use.

5. Relief from import VAT

5.1 Imports to Free Circulation Without Payment of Import VAT

Subject to certain conditions, you can import some types of goods without payment of import VAT. The VAT relief follows the Customs duty relief’s that are explained in the notices listed below.

Notice No.

317 Imports by charities free of duty and VAT
340 Importing scientific instruments free of duty and VAT
341 Importing donated medical equipment free of duty and VAT
342 Importing miscellaneous documents and other related articles free of duty and VAT
343 Importing capital goods free of duty and VAT
361 Importing museum and gallery exhibits free of duty and VAT
362 Imported antiques
364 Importing decorations and awards free of duty and VAT
365 Animals for scientific research free of duty and VAT
366 Importing biological and chemical substances for research free of duty and VAT
367 Importing commercial samples of negligible value free of duty and VAT
368 Importing inherited goods free of duty and VAT
369 Importing blood grouping, tissue typing and certain therapeutic substances free of duty and VAT
371 Importing goods for disabled people free of duty and VAT
373 Importing visual and auditory materials free of duty and VAT
374 Importing goods for test free of duty and VAT

5.2 Goods under a Customs suspensive arrangement

If you import goods from outside the EC, and place them under one of the Customs arrangements listed in Notice 702/9 Import Customs Procedures, the importation for VAT purposes is not regarded as having taken place until you declare the goods for free circulation in the UK. Import VAT is then chargeable. All the conditions applicable to the appropriate Customs duty procedure, including the declaration and provision of entry, security etc, will apply for VAT purposes, even where import VAT is the only charge due.

You can move goods from one suspensive regime to another, for example, from Customs warehousing to Inward Processing Relief suspension, without payment of import VAT.

However for goods entered to Inward Processing Relief under the drawback system, End-Use relief (other than shipwork end use), Temporary Importation with partial relief or outward processing relief you must pay the import VAT at the time of importation. See Notices 221 Inward processing relief, 200 Temporary Admission, 235 Outward processing relief, and 770 Imported goods: end use relief for further information.

Further information is contained in Notice 702/9 Import Customs Procedures.

5.3 Re-importation of goods temporarily exported for process or repair

If you re-import goods that were temporarily exported outside the EC territory for repair, service, making up or processing see Notice 702/9 Import Customs Procedures, section 7. You can find the duty relief procedures and entry procedures in Notice 235 Outward processing relief.

5.4 Goods re-imported in the same state

If you re-import your own goods in the same state as they were exported, you need not pay import VAT provided:

• the goods were last exported from the EC by you or on your behalf, and
• the goods meet conditions 2-5 in the checklist for Customs duty Returned Goods Relief in section 5 of Notice 236, Importing returned goods free of duty and tax, and
• any import VAT chargeable on the goods was accounted for or paid and neither has been, nor will be reclaimed, and
• the goods were not exported with a view to avoiding or abusing the normal VAT supply rules by using Returned Goods Relief.

This relief is intended primarily to avoid import VAT having to be paid and reclaimed, perhaps several times, for example, on goods taken outside the EC on approval and brought back unsold or on tools and equipment returned after use outside the EC.

There are various returned goods reliefs, each of which has its set of limiting conditions, and in certain circumstances you may have a choice of more than one. A complete list of returned goods relief Customs Procedure Codes detailing the type of procedure for which goods may be entered can be found in Volume 3, Appendix E of HMRC Tariff. You will find details of the entry procedures for claiming relief on reimported goods in Notice 236 Importing returned goods free of duty and tax.

5.5 Where can I find more information about import VAT reliefs?

Import VAT reliefs are described fully in Volume 3 of the Tariff. The main VAT reliefs fall within the following CPC headings:

6. Unregistered persons

Unless otherwise indicated in this, or other sections, all the procedures in this notice also apply to unregistered persons.

6.1 Goods imported for business purposes

You must declare goods on importation and pay or defer the import VAT in the same way as anyone who is registered for VAT. However, as you are not entitled to reclaim the import VAT you pay as input tax, you do not receive an import VAT certificate (C79 - see section 8). However you can claim import VAT paid on goods when:

• VAT was overpaid at importation. You should make a written request on form C285 Application for repayment/remission as explained in paragraph 2.6 for direct repayment through the duty adjustment system, or
• the goods are not what you ordered or are otherwise not in accordance with contract. You will find details of the procedure you must follow in Notice 266 Rejected imports: repayment or remission of duty and VAT.

6.2 Goods imported for non-business purposes

You do not have to complete a declaration on form C88 Single administrative document (SAD) unless you are importing the goods as freight, you are claiming one of the reliefs listed in paragraph 5.1 or you are claiming an exemption. If these reliefs are not applicable, you can only claim any import VAT paid in the circumstances explained in paragraph 6.1.

6.3 Personal reliefs

As well as the reliefs described in paragraph 5.4 and some of the reliefs described in paragraph 5.1, you can also claim relief from import VAT on specific categories of goods. These reliefs are explained in the notices listed below:

• Notice 3 Bringing your belongings and private motor vehicle to the United Kingdom from outside the European Community.
• Notice 8 Sailing your pleasure craft to and from the United Kingdom.

7. Importing computer software

7.1 How do I arrive at the Customs value?

The customs value of imported software has to be determined according to the normal valuation rules. Where the customs value is declared on the basis of the transaction value, under Article 29 of Council Regulation No 2913/92, the value should be based on the price actually paid or payable for both the carrier medium and the data and instructions (the software) on it.

For customs valuation purposes, no distinction is made between normalised or specific software.

7.2 What is 'normalised' software?

Products containing 'normalised' software are mass produced items which are freely available to all customers and usable by them independently after installation and limited training in a standard form to carry out the same applications or functions. They are made up of a coherent set of programs and support material and often include the service of installation, training and maintenance. Personal computer software, home computer software and game packages are in this category. Also included are standard packages adapted at the supplier’s instigation to include security or similar devices.

7.3 What if the normalised software is supplied free of charge?

If the software is supplied to you free of charge, for example in an inter-company transaction, you will pay VAT on the value in accordance with the valuation rules in paragraph 3.1.

7.4 What is 'specific' software?

'Specific' products are:
items made to customers’ special requirements, either as unique programs or adaptations from standard programs
inter-company information data and accounts
enhancements and updates of existing 'specific' programs, and
enhancements and updates of existing 'normalised' programs supplied under contractual obligation to customers who have bought the original program.

7.5 What is the basis of the value for import VAT?

Under Section 21 (1) of the VAT Act 1994, the value of imported goods shall be determined according to the rules applicable in the case of Community Customs duties. (See paragraph 7.1). For a full description of Place of Supply of services see Notice 741.

• Normalised software. Import VAT is due on the Customs value of the software, For example, the total value of the carrier medium and the data and instructions (the software) on it, adjusted where appropriate in accordance with Section 21 (2) of the VAT Act 1994.
• Specific software. No import VAT is due. The total amount of the value of both software and carrier medium is treated as the consideration for the supply of services and is taxed accordingly within the member state concerned.

7.6 Transmission and provision of information by satellite, phone, telex, fax etc

The transmission and provision of information by satellite, phone, telex, facsimile etc. is treated as a service. You will find more information on this in Notice 741 VAT: Place of supply of services.

8. Import VAT certificate (C79)

(Referred to in paragraphs 2.3, 4.2 and 6.1)

8.1 What this section is about

This section explains the current arrangements for the issue of evidence that import VAT has been paid.

8.2 Basic information about import VAT certificates

You need to hold official evidence of VAT paid on imported goods before you can recover the VAT as input tax. The normal evidence is the monthly certificate, known as form C79. It does not in itself allow you to claim back the VAT you have paid which must, in all cases, be deductible under the normal input tax rules.

We send the certificates (form C79) to the VAT/EORI registered person whose VAT registration number is shown in box 8 of the import declaration. You must take great care to use the correct EORI number. If not, the VAT you have paid may not appear on your certificate and may even end up on another person’s certificate. Similarly, you may find someone else’s import VAT on your certificate.

Warning: We will take action against agents/importers who persistently quote incorrect EORI numbers. This may include prosecution box.

8.3 What does the certificate cover?

The C79 certificate is issued in connection with most import procedures, and also post importation corrections and removals from a Customs warehouse. These are listed in paragraph 8.17. There are some types of importation that do not appear on the certificate. These are listed in paragraph 8.18 together with the acceptable evidence of payment shown against each type.

8.4 What does the C79 certificate look like and what information is on it?

The certificate is made up of twin sided A4 sheets with a blue print background. A specimen of the format of a certificate is reproduced in paragraph 8.5.

Flexible Accounting System (FAS) paid VAT transactions will be shown under your EORI number.

Neither the agent’s VAT number nor the agent’s reference number appears on the certificate for immediate payment and FAS paid transactions. If this causes you particular difficulties you may wish to consider arranging duty deferment facilities. The Post Clearance section of the Customs Entry Processing Unit (EPU) at the port of entry can advise you which agent handled your declaration.

The accounting date will be shown against each item on the certificate, and transactions will appear on the certificate for the month covering that accounting date - for example, transactions bearing an accounting date of October will normally appear on the October C79 certificates. For transactions paid by duty deferment the accounting date is normally the date of clearance of the goods. For immediate payment and FAS items the accounting date may, in some instances, be later than the date of the declaration. So some goods cleared in late October may have a November accounting date, and will therefore appear on the November certificate.

Transactions that are the subject of an accounting query will appear on the first certificate issued after the query has been dealt with.

A single total of VAT for the period will appear at the end of the final page.

8.5 Example of a certificate

(Referred to in paragraph 8.4)

**You must keep this certificate to support your claim to input tax**

8.6 When are C79 certificates issued?

Certificates cover accounting transactions made in each calendar month and are issued on or about the 12th day of the following month. For example, October certificates (certificates covering transactions with accounting dates in October) are issued on or about 12 November. We post the certificates direct to your address as shown on the main VAT register. This means that, for VAT group registrations, a single certificate is issued to the address of the representative member of the group. Certificates cannot be sent to an address other than that on the main VAT register.

8.7 How to use the C79 certificate

The original certificate or Customs issued replacement is the prime evidence for claiming input tax deduction. However, you may copy and distribute certificates as required for internal accounting purposes. We will also allow a self-accounting branch to use a photocopy of the certificate as an accounting document for the purpose of input tax deduction, provided the original is made available for inspection if requested by the control officer.

The date when the VAT shown on the certificate may be treated as input tax is normally the accounting date alongside each item, not the date when the certificate is issued. So, for example, if your VAT return period ends 31 October, you may treat as input tax for that period, subject to the normal rules, VAT paid shown on your October certificate (issued 12 November).

If you have non-standard tax periods and the issue date of the 12th of the month causes you difficulties, you may wish to consider applying to your local VAT office (LVO) for permission to estimate input tax.

8.8 Isle of Man VAT-registered importers

We do not issue certificates to importers who are registered for VAT in the Isle of Man. These are importers whose EORI numbers currently begin ‘000’, ‘001’ or ‘002’. If you are an importer based in the Isle of Man you need manual evidence. To get manual evidence you must currently present an additional copy of the declaration to Customs at the place of importation marked prominently ‘VAT’ at the top and showing the amount of VAT payable in box 44 of the declaration on form C88 Single administrative document (SAD) or box 14 of the C1451 SPIC (simplified procedures for import clearance). The copy is authenticated by Customs and returned to you via your agent. For goods removed from a Customs warehouse copies of the declaration are issued.

8.9 Health authorities and government departments

We do not issue certificates to health authorities and government departments whose TURNs begin with HA or GD.

When VAT is paid at the point of importation and the authority or department is entitled to input tax deduction, a HMRC authenticated copy of the declaration will be issued as evidence.

8.10 Negative amounts on certificates

Negative amounts may appear on your certificate. These are either repayments of import VAT (see paragraph 8.11) or corrections of errors.

8.11 Direct repayment of VAT

If you apply for a direct repayment of import VAT which you have overpaid (see paragraph 2.6) the VAT will appear as a negative amount on your next VAT certificate. As you must give a written declaration that the VAT overpaid neither has been nor will be reclaimed as input tax, you should not include the negative amount in your VAT account.

8.12 Lost or missing certificates

We keep for a period of six years, microfiche copies of all monthly certificates issued. You can get replacements of lost or missing certificates from:

HM Revenue & Customs
VAT Central Unit, Microfilm Section
8th Floor, Alexander House
Victoria Avenue
Southend-on-Sea
SS99 1AU

You need to request them in writing, by faxing your request to - fax no. 01702 367385 on business headed paper, quoting your VAT registration number and the month(s) for which replacement is required. Replacement certificates will be issued to your VAT registered address.

Before you request replacement certificates, you need to be sure that a certificate should, in fact, have been issued (see paragraph 8.16).

VCU Microfilm section cannot answer general queries about certificates. You should contact the VAT Helpline, phone 0845 010 9000.

If there is not enough time for you to get a replacement certificate before your VAT return is due, contact your LVO to arrange use of alternative evidence or estimation of input tax.

8.13 Newly registered traders

If you are newly registered for VAT you will need to apply for an EORI number completing parts A and C of the C220 EORI application form - form C220 electronic application. A certificate cannot be produced without a UK EORI number.

8.14 Queries about additional items on certificates

Paragraph 8.2 explains how someone else’s import VAT can appear on your certificate. If you discover such an item you must not deduct as input tax the amount shown. If you or the agent who made the import declaration later corrects the error, a negative amount will appear on your next certificate. If you have already wrongly deducted the VAT shown, you must show the negative amount as a credit on the VAT deductible side of your account. This will reduce the amount of input tax you are able to claim in that period.

8.15 Queries about items missing from certificates

If you consider that any VAT amounts paid or deferred are missing from a certificate ask yourself:

• Could the item be outside the scope of the certificate?
  Paragraph 8.18 explains which imports do not appear on certificates. Where this is so, you will receive the form of evidence listed.
• Am I newly registered?
  If ‘yes’ follow the action in paragraph 8.13
• Is the item likely to have an accounting date within the month covered by the certificate?
  If ‘no’ wait for the item to appear on your next certificate (See paragraph 8.4).

If none of these explanations apply, you or your agent may have entered your EORI number incorrectly on the entry and you should contact the centralised processing unit dealing with post-clearance non-revenue amendments. Their address is Custom House, Furness Quay, Salford. M50 3XN. Tel: 0161 261 7201. Fax: 0161 261 5484. However where there is a revenue implication you should contact the centralised processing unit dealing with such matters. Their address is Custom House, Furness Quay, Salford M50 3XN. Tel: 0161 261 7119. Fax: 0161 261 5484.

8.16 Further help or advice

If you need further help or advice on the C79 certificate system you should contact our VAT Helpline, phone 0845 010 9000.

8.17 Importations which appear on the certificate

(Referred to in paragraph 8.3)

8.18 Importations which do not appear on the certificate

(Referred to in paragraph 8.3)

9. VAT territory of the European Community (EC)

(Referred to in paragraphs 1.1, 1.6 and 7.3)

VAT territory of the European Community (EC)

The fiscal (VAT) territory of the European Community consists of:

• Austria
• Belgium
• Bulgaria
• Cyprus
• Czech Republic
• Denmark, except the Faroe Islands and Greenland
• Estonia
• Finland
• France, including Monaco
• Germany, except Busingen and the Isle of Heligoland
• Greece
• Hungary
• The Republic of Ireland
• Italy, except the communes of Livigno and Campione d'Italia and the Italian waters of Lake Lugano
• Latvia
• Lithuania
• Luxembourg
• Malta
• Netherlands
• Poland
• Portugal, including the Azores and Madeira
• Romania
• Slovakia
• Slovenia
• Spain, including the Balearic Islands but excluding Ceuta and Melilla
• Sweden
• United Kingdom, including the Isle of Man.

There are some 'special territories' which are within the EC Customs area but outside the EC fiscal (VAT) area:

• Andorra
• The Åland Islands (Finland)
• The Channel Islands
• The Canary Islands (Spain)
• The overseas departments of France (Guadeloupe, Martinique, Reunion and French Guiana)
• Mount Athos (Greece).

Goods entering the UK from the 'special territories' will, for VAT purposes, be treated as imported goods.

Note: The Vatican City is not part of the EC, neither is Gibraltar regarded as part of the EC for VAT or Customs purposes.

10. Customs suspensive arrangements

(Referred to in paragraphs 4.1 and 5.2)

Details of Customs suspensive arrangements are now contained in Notice 702/9 Import Customs Procedures.

11. Definition of articles which are eligible for importation at a reduced valuation giving an effective VAT rate of 5 per cent

(Referred to in paragraph 3.5)

This section applies only to VAT.

11.1 Works of art

• Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (Tariff heading 9701).
• Original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process (Tariff code 9702 00 00).
• Original sculptures and statuary, in any material, provided that they are executed entirely by the artist, sculpture casts (Tariff code 9703 00 00). See Notice 718 The VAT Margin Scheme and global accounting, for the definition of sculpture casts.
• Tapestries (Tariff code 5805 00 00) and wall textiles, made by hand from original designs provided by artists, provided that there are not more than eight copies of each.
• Individual pieces of ceramics executed entirely by the artist and signed by him.
• Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths’ and silversmiths’ wares.
• Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included.

11.2 Antiques

• Objects other than works of art or collectors’ items, which are more than 100 years old (tariff code 9706 00 00).

11.3 Collectors’ items

• Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked or if unfranked not being of legal tender and not being intended for use as legal tender (tariff code 9704 00 00).
• Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (tariff code 9705 00 00).

11.4 Items of historical significance

An article which is not 100 years old may be eligible for the scheme under this heading if it is of historical significance because of it’s uniqueness, or by having a direct association with an historical person or event, or is a rare example marking an important change in technical or artistic development in a particular field. Items, which were mass-produced or are merely the products of a bygone age, are unlikely to be eligible.

The list of examples shown is by no means exhaustive but gives general guidelines on the types of article eligible under this heading.

Postage stamps: Issued by a country to mark its independence

Motor vehicles which:

• Possess a certain scarcity value
• are not normally used for their original purpose
• are the subject of transactions outside the normal trade in similar utility vehicles
• are of high value, and
• illustrate a significant step in the evolution of human achievements or a period of that evolution.

In view of the fact that a motor vehicle is basically a utility article with a relatively short life, and subject to constant technical development, then the foregoing preconditions underlying the above judgments, in so far as they are not obviously contradicted by the facts, can be taken to apply in respect of:

• Vehicles in their original state, without substantial changes to the chassis, steering or breaking system, engine etc, at least 30 years old and of a model or type which is no longer in production
• All vehicles manufactured before 1950, even if not in running order.

Also included as collectors’ pieces of historical interest are

(a) motor vehicles, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event

(b) motor-racing vehicles, which can be proved to be designed, built and used solely for competition and have scored significant sporting successes at prestigious national or international events.

The above notes and criteria also apply to motorcycles.

If you wish to import a vehicle covered by the guidelines above, you are advised to phone the Classification Advice Line on 01702 366077 Option two, before making a purchase to ensure that your vehicle will be eligible for the reduced rate of VAT at import.

Products designed by famous historical craftsmen.

Such as:

• De Morgan or William Morris tiles and ceramics
• Peter Waals desks and tables
• Mcintosh and William Morris home furnishings (for example, carpets, curtains, vases, clocks, chairs)
• decorative glassware produced by Galle, Lalique and Tiffany.

Medals

(Military)

• All military medals awarded up to and including World War 1
• medals awarded after World War 1 which are inscribed with the recipients name
• individual military medals awarded after World War 1 for an act of gallantry, outstanding service etc whether or not they bear the recipients name.

(Civilian)

• All civil medals awarded individually which bear the recipients name.

Militaria

General military items up to and including World War 1 such as weapons, badges etc, items of militaria which belonged to, or were used by, a famous person who won a gallantry award.

11.5 What if I disagree with any of your decisions?

If you do not agree with any decision issued to you there are three options available. Within 30 days of the date of the decision you can either:

• send new information or arguments to the decision maker,
• request a review of the decision by someone not involved in making the disputed decision.

Your request must be in writing and should set out the reasons why you do not agree with the decision.

Please write to:

Customs and International
Review and Appeals Team
7th Floor South West
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA,

or

• appeal direct to the Tribunal who are independent of HMRC.

If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.

Further information relating to reviews and appeals is contained in leaflet HMRC1 which can be obtained from our website or by phoning 0845 900 0404.

11.6 Where can I get more information?

You can find more information about reviews and appeals from our guide ‘Appeals against HM Revenue & Customs decisions’ or our fact sheet, HMRC 1, ‘HMRC decisions – what to do if you disagree’. You can download copies of these information sheets by visiting our website, go to www.hmrc.gov.uk or phone the VAT Helpline on 0845 010 9000.

Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you. For more information go to Your Charter.

Do you have any comments or suggestions?

If you have any comments or suggestions to make about this notice, please write to:

HM Revenue & Customs
ECSM, Facilitation
10th Floor SW
Alexander House
Southend-on-Sea
SS99 1AA

Please note this address is not for general enquiries.

For your general enquiries please phone our Helpline 0845 010 9000.

Putting things right

If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.

If you want to know more about making a complaint go to www.hmrc.gov.uk and under quick links, select Complaints and appeals.

How we use your information

HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

• check the accuracy of information
• prevent or detect crime
• protect public funds.

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility.

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