New VAT Footnote 03/027 - 30 April 2026
Non Chapter Specific
- Published
- 30 April 2026
Non Chapter Specific
From: : HM Revenue & Customs
Published : 30 April 2026
VAT footnote 03/027 has been created with the following description: Imports of child car seat and certain parts may qualify for a reduced rate of VAT of 5%. Please check Protective equipment (VAT Notice 701/23) to see if your goods qualify.
Any declarations that have been pre-lodged prior to this change taking effect must be amended prior to the goods arrival to prevent the declaration being rejected by CDS.
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