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HMRC internal manual


Valuation for import VAT: exceptions to the normal rules: re-imports: film re-imported after exposure abroad

Returned goods relief under regulations 124 or 125 of the VAT Regulations 1995 as appropriate is to be allowed for film re-imported after exposure abroad.

The film is not regarded as having undergone a process requiring the payment of import VAT under the terms of regulation 126 described in paragraph 5.3 of Notice 702, and Notice 235.