VAT on importing to other EU country

UK VAT not charged

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A client has imported goods from a non-EU country direct to a customer elsewhere in the EU.  The client is VAT registered but the customer is not.  The customer has paid VAT in it's own EU country on the import of the goods.  I think that my client should have charged UK VAT as the customer is not registered, could someone clarify this please.

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By shaun king
09th Sep 2016 16:42

If the goods have come from outside the EU into the EU, VAT is due at import regardless of whether the customer is in business or not. In addition depending on the nature and origin of the goods Customs Duty may also be payable.

However, if the goods have been entered through the Low Value regime then no VAT and Duty will be payable.

If the goods were in the EU when allocated to a customer order, the place of supply determines what type and rate of VAT is due.

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