How to claim VAT relief

This guide covers the generic types of importation which may be eligible for relief from duty and VAT

VAT relief

TYPE 1 : Statutory Conditional Relief 

CPC 40 00 C30

Imports of commercial samples of negligible value
CPC 40 00 C13 Imports of scientific instruments and apparatus
CPC 40 00 C17 Imports of donated instruments and apparatus used in medical research diagnosis or treatment
CPC 40 00 C25 Imports of articles for disabled people
CPC 40 00 C15 Imports of certain listed biological or chemical substances for use in non-commercial research 
CPC 40 00 C33 Imports of goods for examination, analysis or test

 TYPE 2: Temporary Importation Relief

CPC (Not required)

Goods covered by an ATA Carnet issued outside the EU for temporary importation into the EU and subsequent re-exportation
 TYPE 3: Relief on goods imported for repair or for processing into finished products
CPC 51 00 001 Goods imported for repair, or for processing into finished products and re-exportation outside the EU.  (This CPC provides relief from Duty and VAT, specifically under the Inward Processing Relief Suspension (IPRS) simplified authorisation procedure).
CPC 51 00 003 Goods imported for repair, or for processing into finished products and re-exportation outside the EU.  (This CPC provides relief from VAT

only, specifically under the Inward Processing Relief Suspension (IPRS) simplified authorisation procedure). 

TYPE 4: Re-Importation Relief 

CPC (Not Required)  Goods covered by an ATA Carnet issued in the EU for temporary export outside the EU and subsequent re-importation
CPC 61 23 FOI Re-imported goods which have been subject to no change or process whilst outside the EU - "Returned Goods Relief"

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