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HMRC internal manual


HM Revenue & Customs
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Import entry procedures: extra-statutory concession: repayment of import VAT to shipping agents and freight forwarders

Import VAT may be repaid directly to shipping agents and freight forwarders where importers go into liquidation, or where an administrator or administrative receiver has been appointed who certifies that in their opinion ordinary unsecured creditors would receive nothing in liquidation, leaving the agents unable to recover VAT paid on the importers behalf.