Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Goods definition

What does Goods mean? In legal practice, goods are tangible, movable items that are bought, sold, supplied or hired under commercial or consumer contracts. Across the UK and Ireland, legislation defines the term: the Sale of Goods Act 1979 (England & Wales and Scotland), the Sale of Goods Act (Northern Ireland) 1979, and in Ireland the Sale of Goods Act 1893 as amended by the 1980 Act. Broadly, goods comprise all personal chattels (in Scotland, all corporeal moveables) other than money and things in action. The statutory definition includes emblements and industrial growing crops, and items attached to or forming part of land...

Import VAT in Great Britain and Northern Ireland: valuation, low-value consignments, suspensive regimes, postponed accounting, reliefs, agents, and importer obligations (from 1 January 2021)

Published by a LexisNexis Tax expert

Practice notes

As a rule, goods entering great britain (GB) are subject to VAT. Import VAT is levied on goods brought into GB from outside the UK (or into Northern Ireland (NI) from outside the EU) at the rate that would apply to an equivalent UK supply. Importers must declare the goods and account for any import duty and import VAT. Items may incur both import VAT and customs duty, or just one of them. This Practice Note focuses on import VAT, and only refers to customs duty where it influences the import VAT liability. For commentary on customs duty, see Custom duties: De Voil Indirect Tax Service [V17.1]. Certain goods, such as alcohol and tobacco, are also subject to excise duty.

Position from 1 January 2021

The UK ceased to be an EU Member State on 31 January 2020. On that date, an implementation period (IP) commenced, during which the UK continued, for many purposes, to be treated as a Member State and remained bound by EU law. The IP ended at 11pm on 31 December 2020...

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Mark Rowbotham , MA FCILT

Portcullis ISC

Mark Rowbotham is an International Consultant, Trainer and writer in Customs and VAT Compliance issues, as well as other areas including International Trade, Excise, Export Controls, Oil & Gas Offshore and Marine issues. He has spent a considerable length of time working in both the Government, Commercial and Academic sectors. He deals primarily with Compliance, Control and Procedural issues in Customs, Excise and VAT, and is a trainer in these issues as well as International Trade, the Supply Chain, Finance and Risk Management courses.He was originally an Officer in HM Customs & Excise, dealing with Import and Export Controls on maritime freight traffic into and out of UK Ports, and became an independent consultant and trainer in 2000, dealing primarily with Customs compliances, procedures and documentation. He advises on these issues, and undertakes training, advisory and consultancy work in these...

Web page updated on 21/05/2026

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