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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
, see all updates

Import entry procedures: contents

  1. IMPS03020
    Import entry procedures: action on entries
  2. IMPS03040
    Import entry procedures: documents to be produced with import entries on which VAT is paid or deferred
  3. IMPS03060
    Import entry procedures: Economic Operator Registration and Identification (EORI)
  4. IMPS03080
    Import entry procedures: use of false or incorrect TURNS on import entries
  5. IMPS03100
    Import entry procedures: deduction of input tax
  6. IMPS03120
    Import entry procedures: direct repayment of VAT
  7. IMPS03140
    Import entry procedures: repayment of import VAT wrongly charged
  8. IMPS03160
    Import entry procedures: import declarations by unregistered persons
  9. IMPS03180
    Import entry procedures: amendment of import entries
  10. IMPS03200
    Import entry procedures: Appeals and Reviews: disagreeing with an HMRC decision
  11. IMPS03220
    Import entry procedures: release of goods where VAT is to be paid or deferred and the amount of VAT can not be established
  12. IMPS03240
    Import entry procedures: release of goods against security in other circumstances
  13. IMPS03260
    Import entry procedures: bulked entry
  14. IMPS03280
    Import entry procedures: Government Departments and Health Authorities
  15. IMPS03300
    Import entry procedures: the Royal Family
  16. IMPS03320
    Import entry procedures: goods imported by or on behalf of non-UK traders
  17. IMPS03340
    Import entry procedures: Input or Output tax position on goods rejected by the importer
  18. IMPS03360
    Import entry procedures: extra-statutory concession: repayment of import VAT to shipping agents and freight forwarders
  19. IMPS03380
    Import entry procedures: agents importing horses for auction
  20. IMPS03400
    Import entry procedures: imports of precious metals on behalf of non-resident owners
  21. IMPS03420
    Import entry procedures: imports by freight from the Channel Islands
  22. IMPS03440
    Import entry procedures: postal imports of cut flowers, cuttings and potted plants from the Channel Islands and postal imports of low value goods from Guernsey and Jersey
  23. IMPS03460
    Import entry procedures: gems temporarily imported for testing
  24. IMPS03480
    Import entry procedures: VAT liability of imported fuel and power