V5.160 Refund of import VAT

VAT on goods imported into the UK is charged and payable as if it were a duty of customs1. Payment of the tax chargeable is therefore the responsibility of the importer2 and it is he who is entitled to deduct the amount payable as input tax3.

Refund of overpaid import VAT

Prior to 1 March 2011, claims for the refund of overpaid import VAT were made by the submission of form C285 or C&E1179 to the National Duty Repayment Centre in Dover4. From that date, VAT registered businesses who are fully taxable must claim a refund by making the appropriate adjustment on their VAT return. The C285/C&E1179 procedure remains applicable for non-registered businesses and for VAT registered businesses which are partly

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