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Posted Tue, 13 May 2025 16:06:39 GMT by Bertie Thewes
I wonder if anyone can shed any light on the following: Our company is registered and based in the USA. We are importing fish from the UK to the USA. In order for us to do so, we have to apply for an export health certificate - issued by a UK vet. My question is, should the UK vet be able to charge our US company with VAT or should it fall into a "not applicable" bracket? Similarly - our US company bought packaging produced in Turkey. It was shipped to the UK so that fish could be packed in it before it ships to the USA. We had to pay VAT at the port of entry - surely there is no need for this as the product is "in transit"? Thanks very much much!
Posted Wed, 14 May 2025 10:50:32 GMT by HMRC Admin 21 Response
Hi,
I would recommend contacting the vet in the UK to confirm whether the VAT has been charged correctly on their supply to you.
You could refer them to this guidance:
6. The place of supply rules for services
25. Supplies made by or through agents: other situations
Please contact our International Trade Team regarding import VAT incurred for goods in transit:
Imports and exports: general enquiries
If you need to recover the VAT incurred please see the guidance below:
Refunds of UK VAT for non-UK businesses (VAT Notice 723A).
Thank you.

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