Value Added Tax Act 1994 section 15

General provisions relating to imported goods

Section 15 establishes when goods are considered to be imported into the United Kingdom for VAT purposes, who is treated as the importer, and who bears the resulting VAT liability.

• Goods are generally treated as imported when they are declared for a customs procedure, but for goods placed under storage, transit or inward processing procedures, importation occurs only when an import duty liability arises or would arise
• Goods that become liable to forfeiture because they were not presented to customs or no customs declaration was made are treated as imported at the point they become liable to forfeiture
• The person who is, or would be, liable to import duty on the goods is treated as the importer, and where more than one person qualifies, all are jointly and severally liable for any VAT due on the importation
• For the purpose of determining whether an import duty liability exists, it is assumed that any nil rate of duty is replaced by a positive rate and that no duty reliefs are available