International trade VAT: the basics

Introduction

There are important VAT rules to consider if your business trades internationally. You may also have to pay import duty and VAT.

Understanding the regulations will help you run your business more smoothly and effectively. Not following the rules may result in financial penalties.

This guide will help you to understand which VAT rules apply to your business. If you import goods, this guide will also explain the benefits of deferring import duty and VAT and tell you how to reclaim VAT.

Bear in mind that VAT on imports and exports is a complex subject. If you're unsure of anything regarding your particular business you can contact the HMRC VAT Helpline on Tel 0845 010 9000.

This guide contains basic information. For additional guides containing additional basic information see our section on paperwork basics. For intermediate and detailed guidance see our section on VAT, excise and duty.

Use our interactive tool to understand your tax obligations when importing and exporting.

Subjects covered in this guide

• Introduction
• Imports and VAT: what do I have to do?
• How to work out import duty
• How to defer import duty and VAT
• How to reclaim VAT on imports
• Exports and VAT: what do I have to do?
• VAT rates for goods traded within the European Union
• Here's how we handle excise and VAT in international trade

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