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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
, see all updates

Introduction: roles and responsibilities

The role of NCH Staff

The responsibilities would normally include:

  • performing selected pre-clearance/post clearance checks triggered by CHIEF Profiles or CPCs concerning VAT valuation, liability and entitlement to relief
  • identifying, assessing and obtaining payment of underpaid import VAT.

The role of Local Compliance Staff

The responsibilities would normally include:

  • control of various import VAT reliefs
  • verification of selected import VAT value declarations.

The role of VAT operational Staff

The responsibilities would normally include:

  • verifying claims to recovery of import VAT as input tax
  • ensuring imported goods are fully incorporated into the domestic VAT system
  • checking that imported goods have not been dealt with under the Single Market VAT arrangements
  • identifying weaknesses in traders’ systems
  • identifying possible fraud.

Details of the Review and Appeals Process can be found in IMPS03200.