{"id":92679,"date":"2020-10-09T14:00:31","date_gmt":"2020-10-09T12:00:31","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=92679"},"modified":"2020-10-30T09:50:14","modified_gmt":"2020-10-30T08:50:14","slug":"united-kingdom-only-the-owner-of-the-goods-can-recover-import-vat","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/united-kingdom-only-the-owner-of-the-goods-can-recover-import-vat\/","title":{"rendered":"United Kingdom &#8211; Only the owner of the goods can recover import VAT"},"content":{"rendered":"\n<p><p>HMRC recently recalled that the <strong>recovery of VAT on importation<\/strong> can only be made by the owner of the goods at the time of importation, to the exclusion of any other person.<\/p><\/p>\n\n<p><p>Therefore, it is obligatorily the owner of the goods and his EORI number who must appear as the consignee (box 8) on the import declaration.<\/p><\/p>\n\n<p>This means that the VAT on the goods does not have to be paid by a third party, such as a storage service provider, a processor, or an agent who acts in a transparent manner.<\/p>\n\n<p><p>Indeed, VAT paid by these third parties would be irrecoverable and would therefore constitute a definitive charge. <strong>The deduction of this VAT on their VAT return could therefore lead to a tax adjustment<\/strong>.<\/p><\/p>\n\n<p><p>This rule deducted from the general conditions for the deduction of VAT laid down in <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:32006L0112&amp;from=en\" target=\"_blank\" rel=\"noreferrer noopener\">Directive 2006\/112\/CE<\/a> (pdf in French) is not specific to the UK, but is applicable in all EU Member States.<\/p><\/p>\n\n<p><p>Source : <a href=\"https:\/\/www.gov.uk\/government\/publications\/revenue-and-customs-brief-15-2020-vat-conclusion-of-review-of-import-vat-deducted-as-input-tax-by-non-owners\/revenue-customs-brief-15-2020-vat-conclusion-of-review-of-import-vat-deducted-as-input-tax-by-non-owners\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC<\/a><\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>HMRC recently recalled that the recovery of VAT on importation can only be made by the owner of the goods at the time of importation,&#8230;<\/p>\n","protected":false},"author":36,"featured_media":92670,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[3371,3350],"tags":[1983,1987,3351],"pays":[3443],"class_list":["post-92679","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-obligations-en","category-vat","tag-all-en","tag-e-commerce-en","tag-vat-en","pays-royaumeuni-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UK - Only the owner of the goods can recover import VAT| ASD Group<\/title>\n<meta name=\"description\" content=\"United Kingdom - the owner of the goods is the sole person abilitated to recover their VAT. 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