21 Value of imported goods
Value Added Tax Act 1994 (1994 c 23) | Legislation

21  Value of imported goods

[(1)     For the purposes of this Act, the value of imported goods is (subject to subsections (2) to (4)) their value as if determined under TCTA 2018 for the purposes of import duty (whether or not the goods are subject to import duty).]

(2)     For the purposes of this Act the value of any goods imported . . . shall [(subject to subsection (2A) below)] be taken to include the following so far as they are not already included in that value in accordance with the rules mentioned in subsection (1) above, that is to say—

(a)     all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (except VAT); < . . . >

[(b)     all incidental expenses, such as commission, packing, transport and insurance costs, up to the goods' first destination in the United Kingdom; and

(c)     if at the time of the importation of the goods . . . a further destination for the goods is known, and that destination is within the United Kingdom . . ., all such incidental expenses in so far as they result from the transport of the goods to that other destination;

and in this subsection “the goods' first destination” means

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