– see also Imported goods

Charge

Destroyed smuggled goods

Determination

Duty suspension

Generally

No interest

Place where goods enter the EU

Security

Tax point

Territorial scope of UK

Works of art, antiques and collectors' items

Customs warehouse, payment of VAT

On removal of goods

Postponed

Evasion

Exemption

Free samples of low value

Goods contained in personal luggage of travellers

Exemptions and reliefs

Absolute

Exemption where input tax non-deductible

Generally

Onward Supply Relief (OSR)

Case law

Generally

Payment

On removal of goods from customs warehouse

Postponed, customs warehouse

Temporary imports, relief

Rate

Artificial movement across borders

Generally

Reduced five per cent for works of art, etc.

Recovery

Reduced rate on works of art, etc.

Tax point

Generally

Goods removed from warehouse

Port defined

Ship defined

Vessel defined