IMPS04050 - Value for import VAT: normal rules: introduction
Import VAT is collected on goods imported into the UK (except EU goods entering Northern Ireland).
»Ê¹ÚÌåÓýapp amount of VAT due at importation depends on the value of the goods.
»Ê¹ÚÌåÓýapp rules for calculating the customs value are given in Notice 252 Customs: Valuation of imported goods for customs purposes, VAT and trade statistics.