The legislation allows for both absolute and temporary exemption from the charge to VAT on some imports into the UK from a place outside the UK (before 1 January 2021 outside the EU).

The various absolute and temporary exemptions from import VAT are, for the most part, aligned with the reliefs from customs duty. One exception to this rule concerns relief for low value consignments, briefly while consignments of £135 or less are relieved from customs duty they are not relieved from import duty. Reliefs based upon value of import are discussed at ¶63-495 et seq.

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