VAT
VAT’s charged on goods imported from outside the EU at the same rate as if you bought the goods in the UK.
VAT-registered businesses can reclaim the VAT as input tax in the same way as VAT is paid on UK purchases. You’ll also have to pay VAT on any import duty.
Import VAT is paid directly to HMRC, while domestic VAT is normally paid to a supplier of goods.
After an import VAT payment is made by a UK VAT-registered trader, an HMRC form C79 showing the VAT paid will be electronically produced and sent to the business address. You can use this as evidence of the VAT paid on your VAT return. Authorised traders may also be able to use the deferred accounting scheme to pay VAT.
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