Imports, acquisitions from abroad: paying and reclaiming VAT

Imports and purchases from abroad: paying and reclaiming VAT If you import, acquire or buy goods from abroad you may have to pay VAT, but you may be able to reclaim it or get relief (RGR)

Reduce financial guarantees provided for import duty and VAT Authorisation to use Simplified Import VAT Accounting (SIVA) reduces the financial guarantees you need to provide for import VAT

Goods supplied onward to another EU country: VAT relief If you import goods for onward despatch to another EU country, you may be able to claim import VAT relief (OSR or IPR)

Goods originally exported for processing: VAT relief Obtain import VAT relief (OPR) on goods exported from the EU to be processed, repaired, made up or reworked and then reimported