Value Added Tax Act 1994 section 37

No import VAT chargeable on qualifying supplies of goods

Section 37 removes the import VAT charge on goods entering Northern Ireland where those goods form part of a qualifying supply made by a participant in a special scheme.

• Goods imported into the UK through Northern Ireland, or moved to Northern Ireland from Great Britain or the Isle of Man, are not subject to import VAT provided the movement forms part of a qualifying supply of goods.
• The supplier making the qualifying supply must be a participant in a special scheme for the relief to apply.
• Both conditions — qualifying supply status and special scheme participation — must be met simultaneously for the import VAT charge to be disapplied.
• HMRC may publish notices setting out the procedures and conditions that must be followed to demonstrate that an importation or removal qualifies for this relief.