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Hauliers' VAT uncertainty

11th December 1997
Page 8
Page 8, 11th December 1997 — Hauliers' VAT uncertainty
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Which of the following most accurately describes the problem?

• Hauliers are charging VAT on international transport to UK importers when these services should be zero-rated, according to Customs & Excise.

Rules regarding the valuation of goods For import VAT purposes did come into force at the beginning of last year, but these changes did not affect hauliers or freight forwarders. Services which qualified for zero-rating before 1 January 1996 continue to do so and apply to contractors and sub-contractors.

Hauliers who are unsure about the rules should contact their local VAT Business Advice Centre for Notice 744B Freight Transport and Associated Services, or phone 01702 348944.


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