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HMRC internal manual


HM Revenue & Customs
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Import entry procedures: repayment of import VAT wrongly charged

Where a trader has been wrongly charged because of an incorrect Deferment Account Number (DAN) being quoted or keyed repayment should be made immediately once the facts are verified.

Repayment should be made in accordance with the procedures outlined in Import and National Clearance Hub Procedures (INCHP).