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Home / De-Voil /Part V17 Customs duties /Division V17.1 Commentary /Customs valuation / V17.161 Valuation of goods for customs purposes

V17.161 Valuation of goods for customs purposes

Part V17 Customs duties

V17.161 Valuation of goods for customs purposes

The provisions of UK customs law relating to customs valuation¹ are used to determine

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V3.140A Tax point—land

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

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

V17.140 Free zones/freeports

V2.137 Liability to VAT registration when business transferred as a going concern

V16.1001 VAT—hairdressers' chair rental

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

V21.151 Credits and repayments

V3.158 Value—price discounts and rebates

V3.106 Multiple supplies

V2.226 Business transferred as a going concern (TOGC)

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

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

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

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

V2.110 Partnerships and deemed partnerships

V1.293 What is a motor car for VAT purposes?

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

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