HMRC has published the Import VAT Manual, which provides detailed guidance covering VAT obligations on goods entering the UK and the various relief mechanisms available to importers. The manual explains how import VAT is calculated, charged and recovered, alongside eligibility criteria for different types of VAT relief schemes. This resource serves as the authoritative reference for businesses handling imported goods to ensure correct VAT compliance at the border.
Source: HMRC (GOV.UK) – Read the original