HMRC Guidance: 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.

Contents

1. Transmission and provision of information
2. Auctioneer commission
3. Computer software

When valuing goods for VAT purposes, do not include costs that are taxable under the reverse charge or international service arrangements. These are:

• royalties
• licence fees
• buying commissions

Source gov.uk