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HMRC internal manual

Imports

Introduction: references to Policy

Together with the guidance in public notices, and other departmental guidelines relating to imported goods, this book will help officers who know the facts of a case to take decisions without referring to Policy.

Advice or guidance from Policy is needed where the facts are clear but the published guidance cannot be applied or does not give a clear answer. If the point of difficulty can be put simply, a telephone call may be the best way to resolve it. If not, you should submit a report to Policy through line management stating what the problem is, what questions need answering, and setting out all the relevant facts. It is usually helpful to send with your report copies of relevant import documents. You should also include a recommendation for Policy to consider.

Remember, if you do resolve the problem by telephone, you should make a note of the significant details for local records. Reports should be made to VAT Imports Branch unless otherwise indicated.