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Posted Tue, 17 Oct 2023 15:24:43 GMT by
Customer i am making a declaration for is offered VAT zero on CDS . The item is personal use they are buying for 10000 euro with pref origin Netherlands As the item is for personal use for leisure commodity code 8716800000 , can they claim VAT zero , They are not vat registered ??
Posted Wed, 18 Oct 2023 13:01:05 GMT by Customs oldtimer
Whether an item is standard or zero rated for import VAT depends on what the exactly the goods are so you need to check whether the goods are on the list of zero rated items. If not they are standard rated. There’s a link in the tariff. Whether the goods are for personal use , leisure purposes or the importer is VAT registered is irrelevant.
Posted Wed, 18 Oct 2023 14:22:43 GMT by HMRC Admin 10
I have searched the commodity code and it relates to 'other vehicles'.
Could you describe specifically what the item is which is being imported?

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