VAT – Goods imported into the UK – Postal packages – Whether packages coming from Germany to be treated as imported into the UK from outside the EU – Section 15(1) VATA : yes if customs duty would be payable on their removal to the UK
Customs Duty – Postal packages arriving in the UK from Germany – Whether community goods on arrival in the UK – Held on the facts the goods had been imported into the EU in Germany under customs control and removed to the UK where they had been released: Customs duty would thus be payable on their arrival in the UK
Citations:
[2009] UKFTT 316 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Customs and Excise
Updated: 04 October 2022; Ref: scu.409126