The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note ceased to be valid with the introduction of the UCC with effect from the 1 May 2016. Please see the notes in the Union Customs Code subtopic for more information on the procedure that should be used to recover customs duties paid under the UCC.
This guidance note provides an overview of how an importer obtains a refund of import VAT and customs duties in respect of rejected imports. Please see the Import customs procedures guidance note for more information on how to reclaim import duties and VAT in other situations that are not covered by the scope of this guidance note.
An importer is entitled to obtain a repayment or remission of import VAT and customs duty on goods that have been imported if the goods:
They must also:
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