(1) General VAT rate

The rate of VAT chargeable on imports is the same as that applicable to the goods concerned under UK law. Thus, imported goods meeting the conditions in VATA 1994, Sch. 8 are zero-rated (VATA 1994, s. 30(3)).

However, where goods are removed from the Isle of Man to the UK and were charged VAT there at a lower rate than that applicable in the UK (or relieved from VAT subject to a condition which was not satisfied), the difference is charged on the entry of the goods to the UK (Value Added Tax (Isle of Man) Order 1982, art. 3).

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