The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Under the Union Customs Code (UCC), HMRC has the ability to repay or waive a customs debt in certain circumstances. This guidance note provides an overview of HMRC’s view of how the new refund / waiver procedure operates. Please note that this procedure does not cover import VAT repayments or repayments / waiver of excise duty.
These new rules replace the provisions outlined in the Rejected imports guidance note.
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