VRDP46000 - Imports into the United Kingdom and acquisitions from other Member States

Imports

For conditions and information about the VAT treatment of goods purchased from outside the UK, see 鈥楴otice 701/7 VAT reliefs for disabled people鈥�.

Acquisitions

EU rules relating to acquisitions from EU member states still apply to businesses in Northern Ireland. For conditions and information about the VAT treatment of goods purchased from another Member State see 鈥楴otice 701/7鈥�.