HMRC Guidance: Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

If you import goods into Great Britain from outside the UK or from outside the EU to Northern Ireland you may have to pay import VAT on goods. For supplies of services from outside the UK you must account for VAT under the reverse charge procedure.

Contents

1. Imported goods: accounting for import VAT
2. Valuation of imported goods
3. Services received from overseas suppliers
4. Claiming relief on re-imported exported goods
5. Arrangements to defer or suspend payment of import VAT

Source gov.uk