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HMRC internal manual

Imports

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

IMPS05000 - Valuation for import VAT: exceptions to the normal rules: permanent imports: contents

  1. IMPS05100
    Introduction
  2. IMPS05200
    Works of art, antiques and collectors’ items
  3. IMPS05300
    Gold imported on behalf of Central Banks
  4. IMPS05400
    Repayment of overpaid VAT on goods rejected by the importer
  5. IMPS05500
    Imports under diplomatic privilege
  6. IMPS05600
    Imports by visiting forces
  7. IMPS05700
    Other permanent relief’s
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