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This guidance note looks at a number of miscellaneous considerations associated with VAT and imports. These include:

1. •

   imports by agents

2. •

   remission of import VAT for goods that are lost or destroyed

3. •

   rules for goods supplied prior to delivery of an import declaration

4. •

   imports of computer software

5. •

   import VAT penalties

For an overview of importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note. For Northern Ireland, see the Northern Ireland ― overview guidance note.