Absolute exemption

Abuse of rights stops relief

Awards: decoration, cup, medal, etc.

Diplomats

Duty-free allowances, travellers from non-EU countries

European Research Infrastructure Consortia (ERIC)

Gas, electricity, heat and cooling

Gold and gold coins

Inherited property

International organisations

Low-value import relief

Other goods

Personal effects permanently imported into the UK

Reimported goods relief (RGR)

Small non-commercial consignments with value below £36

Visiting forces

Visual and audio materials produced by UN

Advertising material

Agents

Case example

Generally

Alcohol and alcoholic beverages

Persons travelling from third countries

Small non-commercial consignments

Animals for laboratory use

Antiques

Disallowance of input tax

Reduced-rating

Value

Appeals

Apportionment of VAT

Armed forces serving in Cyprus

Attribution of input tax

Biological substances

Bonded warehouse

Burial and cremation

Capital goods, relief

Cars

Dismantling for spare parts, input tax

Refund of tax

Second-hand, private individuals importing from another member state

Cash accounting scheme

Chain supplies: payments received for non-supplies

Charge to VAT

– see also Import VAT

Generally

Charities

Charities, relief from VAT

Checklist

Chemical substances

Coffins

Collectors' items

Disallowance of input tax

Generally

Reduced-rating

Value

Community Customs Code

Community legislation excepted

Connected services

Contact lenses, true value under Customs Code

Control of importation

Customs debt

– see Customs debt

Customs declaration

Customs duties non-deductible

Customs duty

Customs duty and VAT liability

Consignments of cigarettes

Counterfeit currency

Customs enactments

Adaptations

Application

Exceptions

Customs territory of the Community, meaning

Customs warehouse

Declaration for transit arrangements

Deferred payments

Demonstration goods

Diplomatic and consular arrangements

Disclosure of information

Documents

Commissioners' powers

Copies required

Generally

Input tax deductions

Keeping

Drugs smuggled into member state, levying of import turnover tax

Due diligence scheme for fulfilment houses

Duty

Duty deferment scheme

Duty reliefs

Inward processing relief (IPR)

Outward processing relief (OPR)

Preferential trade agreements

Duty suspension

EC legislation, adaptations

Electricity

Exemption

Relief

Electricity and gas

Enforcement powers

Entry

Evasion of VAT, penalty

Excise goods

Exclusion from cash accounting scheme

Exemption

Persons travelling from third countries

Small consignments of non-commercial character

Final importation

Fish caught at sea

Foreign currency conversion

Forfeiture for improper importation

Free movement of goods between member states

Free zones

– see also Free zones

Generally

Fuel in vehicles

Gas

Exemption

Relief

General provision

Generally

Gold

Absolute exemption

Generally

Gold, central banks

Goods dispatched or transported from third territory/country into member state

Goods dispensed by chemists on prescription

Goods for testing

Groups of companies

Human blood/organs

Identity of importer

Import, meaning

Importation of goods, meaning

Importation, meaning

Imported, meaning

Improper importation

Forfeiture

Information and documents

Commissioners' powers

Generally

Power to require evidence in support of

Input tax

Customs duties non-deductible

Deduction

Disallowed

Generally

Machine

Personal imports non-deductible

Raw materials

Internal Community transit procedure

International organisations

International trade enquiries, dedicated HMRC team, address

Intra-EU movement of goods

Investment gold

Isle of Man

Legacies from third country

Low value consignment relief, restriction on goods sent from Channel Islands

Lubricants

Meaning

Medical research

Misdeclaration penalty

Model train, relief from VAT

Motor cars

Input tax

Self-supplies

– see Self-supplies

Non-taxable persons, failure to deduct residual tax paid in member state of exportation

Obligations

Occasional importers of goods

Official publications

Overseas authorities, bodies or traders

Packing materials

Payment and deferment of VAT

– see Import VAT

Payment of duty

Payment of VAT

Person liable

Rules

Perfumes, small non-commercial consignments

Personal import allowance

Personal imports non-deductible

Personal luggage

Personal reliefs

Additional relief for property imported on marriage from a third country

Awards

Conditions, non-compliance

Disposal without authorisation, restriction

Fulfilment of intention to be a condition

Goods declared for relief

Goodwill gifts

Honorary decorations

Legacies imported from a third country

Normally resident, rules for determining

Persons transferring normal residence from a third country

Property in separate consignments

Scholastic equipment

Security for certain importations, condition

Pharmaceutical products

Place of supply

Place of supply of goods

Postal importations

Postal imports

Case law

Generally

Not over £2,000 in value

Over £2,000 in value

Tax point

Printed matter

Private purposes

Rate of VAT

– see also Import VAT

Generally

Reduced

Re-importation

Generally

Goods exported for treatment/processing and repairs

Recovery of VAT

Reference substances, samples

Refund of VAT

Do-it-yourself builders and converters

Generally

New means of transport

Regulations excepted

Relief

Advertising material

Biological substances

Burial and cremation

Capital goods

Charities

Chemical substances

Coffins

Collectors' items

Demonstration goods

Designs, material relating to

Documents

European Research Infrastructure Consortia (ERIC)

Evidence in legal proceedings

Fuel in vehicles

Generally

Gifts

Goods for testing

Honorary decorations/awards

Human blood/organs

Imported gas and electricity

Investment gold

Low value goods

Lubricants

Medical research

Packing materials

Patents

Personal luggage

Pharmaceutical products

Photographs and news information

Printed matter

Reference substances, samples

Returned goods

Samples of reference substances

Small consignments

Souvenirs

Trade marks, material relating to

Trade samples

Transit/transhipment

Trophies

United Nations goods

War graves

Works of art

Relief from payment of duty

Removal of goods from external customs arrangements

Repayment of VAT to shipping agents and freight forwarders

Requirement to account for, best of judgment assessment

Restriction on movement of goods

Returned goods relief

Application, adaptations and exceptions

Returns, rules

Revenue and Customs legislation to be applied

Samples of reference substances

Second-hand goods, disallowance of input tax

Second-hand goods, transfer of ownership

Security for VAT

Single Administrative Document (SAD) (Form C 88)

Small consignments of non-commercial character

Exemption

Relief

Souvenirs

Sparkling wines at higher rate

Supply before delivery of entry, zero-rating

Tax point

Charge to VAT

– see Import VAT

Generally

Postal imports

Taxable amount, inclusion of vehicle tax

Taxable persons

Generally

Private purposes

Temporarily imported

Temporary

Certain means of transport from one member state to another

Inward processing relief

Motor vehicle in course of employment

Payments received for non-supplies

Racehorses from Ireland

Relief

Territorial scope of UK

Time of importation

Generally

Pipelines

Tobacco/tobacco products

Persons travelling from third countries

Small non-commercial consignments

Trade samples

Transitional provisions

Treaty provisions affecting taxation

Triangulation

United Nations goods

Valuation

Value

Computer software

Customs duties

Discounts

Generally

Reduced five per cent rate

Royalties and licence fees, exclusion

Warehoused goods

VAT evaded, possession/dealing with

Vehicle: notification of permanent arrival in UK

Visiting forces

War graves

Warehoused

– see Warehousing

Works of art

Disallowance of input tax

Generally

Reduced-rating

Value

Works of art, etc.

Reduced five per cent rate

Transfer of ownership

Zero-rating