VAT Notice 7. 02 imports GOV. UKForeword. This notice cancels and replaces Notice 7. December 2. 01. 6. Details of any changes to the previous version can be found in paragraph 1. The National Autistic Society 393 City Road London, EC1V 1NG United Kingdom Administrative offices only Tel 44 020 7833 2299 Fax 44 020 7833 9666. AdaptIT specialises in providing a wide range of disability equipment, computer aids and visual impairment products in the UK. We also provide RSI software and. Diabetes affects the body and the body affects diabetes. This section looks at the different systems in the body, how the bodys organs work and how they can be. Navigating the complexities of VAT and customs in the life sciences industry 2 Administrative burdens associated with manufacturing reliefs can. Grants. Finance Sources of finance Grants List of small business grants in the UK. List of small business grants in the UK Find the best small business grants. 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 EU territory see section 9 is set out in VAT Notice 7. I/61Y9yGI%2BAWL._SY524_.jpg' alt='Vat Relief Program Uk' title='Vat Relief Program Uk' />The Single Market and VAT Notice 7. New means of transport. The VAT treatment of goods imported under Customs Special Procedures under the Union Customs Code UCC and End Use is set out in Notice 3. Special Procedures for the Union Customs Code. The VAT treatment of goods imported into Fiscal warehouses is set out in VAT Notice 7. Fiscal warehousing. Whats changed. The email address for National Duty Repayment Centre NDRC enquiries has been updated at paragraph 2. Who should read this notice. This notice should be read by anyone importing goods into the UK from outside the fiscal VAT territory of the EU. You can find out the extent of the fiscal territory in section 9. What law covers this notice. The EU law relating to Import VAT is contained in Council Directive 2. EC. The primary UK VAT law is contained in the VAT Act 1. Chart_1.1_960x640.jpg' alt='Vat Relief Program Uk' title='Vat Relief Program Uk' />The effect of section 1. VAT Act 1. 99. 4 is that most HM Revenue and 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 1. I/41oSMaf%2B0GL._SY355_.jpg' alt='Vat Relief Program Uk' title='Vat Relief Program Uk' />SI1. VAT Act 1. 99. 4. Mario Power Tennis Gamecube Rom on this page. Regulations 1. 18, 1. VAT Regulations 1. EU and HMRC legislation disapplied. This notice isnt the law. It is our view of the law and nothing in this notice takes the place of the law. UK/mhelp/162/vat_register_detailed_reference.UK.bmp' alt='Vat Relief Program Uk' title='Vat Relief Program Uk' />What is import VATImport VAT is the transaction tax levied on imported goods. Goods are treated as imported when either they arrive in the UK directly from outside the EU and are entered to free circulation in the UK or Customs duty otherwise becomes chargeable on themthey have been placed under one of the Customs Special Procedures listed in Notice 3. Special Procedures for the Union Customs Code. Import Customs Procedures and the goods are being removed to free circulation in the UK or Customs duty otherwise becomes chargeable. What is the territory of the EUUnless otherwise qualified, the term EU is used in this notice to refer to the VAT fiscal territory of the EU, which is different from the Customs territory of the EU. The countries and territories, which make up the VAT fiscal territory of the EU, are listed in section 9. How to treat transactions with the Isle of Man. Goods removed from the Isle of Man to the UK arent treated as an importation provided that either of the following apply any VAT due has been accounted for in the Isle of Manif the goods were relieved of VAT in the Isle of Man, the conditions of that relief havent been broken. Goods imported from the special territories including the Channel Islands. Section 9 lists the territories inside or outside the EU for Customs duty and VAT purposes. The Channel Islands and special territories listed in Section 9 are part of the EU for Customs purposes but arent 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. How to treat transactions with countries which join the EUGoods received from countries joining the EU may be subject to accessionary rates of EU Customs duties. Unlike goods from other EU member states, therefore, some frontier formalities may remain for duty purposes. However, for VAT purposes, such goods wont be subject to the import VAT treatment described in this notice. Instead, for registered traders, the arrangements set out in VAT Notice 7. The Single Market will apply. You wont have to pay Import VAT at the time the goods are entered for Customs purposes. If you receive supplies of services from outside the EU where the place of supply is the customers 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 VAT Notice 7. Place of supply of services before 1 January 2. VAT Notice 7. 41. A Place of supply of services. Importation general. Economic Operator Registration and Identification EORI scheme. EORI scheme was implemented in the European Union EU UK 1 July 2. You will require an EORI number if you import from or export to countries outside of the EU. Bleach Crack Generator. Full details about EORI including the EORI application forms can be found here, Economic Operator Registration and identification scheme supporting guidance. 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. How import VAT is charged and collected. Goods are declared to Customs using form C8. 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 1. Deferring duty, VAT and other charges which 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. See Notice SIVA 1 Simplified Import VAT Accounting for application details. If you wish to apply for, or have any queries about deferment, you should contact HMRCBanking Operations. Central Deferment Office. Alexander House. 2. Victoria Avenue. Southend on Sea. Telephone 0. 30. 00 5. Fax 0. 30. 00 5. Note you cant use the Cash accounting scheme for imported goods. The Cash accounting scheme shouldnt be confused with the Flexible Accounting Scheme FAS. FAS may be used by Director Trader DTI agents to pay charges due on imported goods using an immediate payment method. Details about the FAS scheme can be found in Notice 1. Customs Flexible Accounting System. 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 C7. Section 8 gives more information about the C7. C7. 9. 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 Helpline, telephone 0. 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 cant claim the VAT as input tax because the goods arent 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 importers responsibility to ensure that goods are properly entered, and that any Import VAT and other charges due are paid.