Import VAT

Import VAT

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Client imports from China. Pays the import VAT. I think I can reclaim the import VAT but despite looking on the import pages of the HMRC website, I cannot find the answer in blacka and white to this simply question. Client is VAT registered by the way.

Thanks for any help

Kay Weston

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By User deleted
01st Jul 2005 13:53

Include in box 4 claim
Providing there is evidence of the VAT being paid (HMC&E form C79 I think) & the goods are of the type normally eligible for VAT reclaim, then reclaim the VAT by including the import VAT charged by UK customs in Box 4 on the return.

Just watch that the import duty (if any) also paid to HMC&E on import is NOT reclaimed - it's only the VAT that can be reclaimed - hence the importance of getting documents specifying the VAT amount paid, rather than picking up total payment to HMC&E on import.

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