| IMPS01000 |
Introduction |
| IMPS02000 |
Background information and policy objectives |
| IMPS03000 |
Import entry procedures |
| IMPS04000 |
Value for import VAT: normal rules |
| IMPS05000 |
Valuation for import VAT: exceptions to the normal rules: permanent imports |
| IMPS06000 |
Valuation for import VAT: exceptions to the normal rules: re-imports |
| IMPS07000 |
Onward supply relief (OSR) |
| IMPS07500 |
Onward supply relief (OSR): verification of goods imported for onward supply to another member state |
| IMPS08000 |
Procedure tables |
| IMPS09000 |
Primary legislation |
| IMPS09500 |
Secondary legislation |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IMPS11000 |
Importation of a racehorse: declaration of value |
