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HMRC internal manual


HM Revenue & Customs
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Valuation for import VAT: exceptions to the normal rules: re-imports: re-importation of certain goods by taxable persons

The statutory requirement that to qualify for VAT-free re-importation the importer must have retained ownership of the goods while they were abroad has been modified with effect from 1 August 1992 by SI1992/6171.

Goods which were rejected by an overseas customer or which it was not possible to deliver now qualify for returned goods relief even though ownership may have changed.