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HMRC internal manual


HM Revenue & Customs
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Import entry procedures: amendment of import entries

Where amendment of an import entry is made after goods have been cleared out of charge and this results in less VAT being payable than the amount originally declared the higher amount of tax should be reclaimed as input tax in the normal way.

Further information on amendment of entries is given in Notice 702 VAT: Imports and Import and National Clearance Hub Procedures (INCHP).