Section 1

Value added tax shall be charged, in accordance with the provisions of this Act— and references in this Act to VAT are references to value added tax. on the supply of goods or services in the United Kingdom (including anything treated as such a supply), . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . on the importation of goods into the United Kingdom, VAT on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VAT on the importation of goods into the United Kingdom shall be charged and payable as if it were import duty.

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Source: legislation.gov.uk · retrieved 2026-07-28