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Home / De-Voil /Part V17 Customs duties /Division V17.1 Commentary /Introduction to customs duties / V17.101 General principles

V17.101 General principles

Part V17 Customs duties

V17.101 General principles

Historically, duties of customs, or customs duties, in the strict sense are pecuniary charges

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.232BB Relevant residential purposes (RRP)

V16.870 Changes to the VAT second-hand margin scheme

V3.518 Changes in consideration

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V21.128 Combined heat and power schemes

V16.904 Business travel agents

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V5.162A VAT refunds for museums and galleries

V2.189Y Group VAT registration—conditions

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V2.127 VAT registration in the Isle of Man

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V16.886 VAT—the VAT treatment of share registration services

V3.533 Margin scheme—the auctioneers' scheme

VAT 1614A Notification of an option to tax – Option to tax land and property

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