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HMRC internal manual

Imports

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. IMPS06000
  3. IMPS06100

Valuation for import VAT: exceptions to the normal rules: re-imports: introduction

Import VAT is due on the full value of re-imported goods unless relief is available under the provisions of regulations 124, 125 or 126 of the Value Added Tax Regulations 1995.

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