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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
, see all updates

Import entry procedures: import declarations by unregistered persons

Wherever possible staff should take the following action when making selections of import declarations for, and in performance of, physical examinations:

  1. ensure that the tax liability is correctly declared, particularly where it is claimed that goods are zero-rated. In cases of doubt over liability consult the appropriate HQ branch in VAT Commercial or Social Administration Division
  2. pay particular attention to the adequacy of the declared VAT value where VAT is to be paid or deferred
  3. in cases at a. and b. above make further enquiries as appropriate
  4. pending resolution of enquiries, release the goods on payment of a deposit sufficient to cover the potential tax payable as officially calculated.

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