Importing goods and services and VAT

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
If you import goods you may have to pay import VAT and for services you must account for VAT under the reverse charge procedure

How to value goods for import VAT
Find out how to value your goods to help when working out the VAT due when importing goods into the UK

Working out the value of your imports
Use one of 6 ways to work out the value of goods produced outside of the EU, for Customs Duty, VAT calculations and trade statistics

Goods you do not include when valuing for import VAT
Find out what goods you do not value when when working out the VAT due on import to the UK

Apply to use Simplified Import VAT Accounting
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme

Refunds of VAT for UK businesses buying in EU countries
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK

Importing vehicles into the UK
Importing vehicles into the UK - register imported vehicles, Mutual Recognition scheme, type approval, vehicle excise duty and VAT

Tell HMRC you’re importing multiple vehicles
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles

Tell HMRC about multiple heavy commercial vehicles brought into the UK
Use these spreadsheets with your online notification to tell HMRC you've brought multiple heavy commercial vehicles into the UK

Developed with
HMRC