IMPS04100 - Value for import VAT: normal rules: UK law
»Ê¹ÚÌåÓýapp law governing the value for VAT of imported goods is contained in . »Ê¹ÚÌåÓýapp first point of referrence for establishing a valuation for VAT purposes, is there value determined under customsâ€� rules, with the addition of import taxes other than VAT itself.