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HMRC internal manual

Imports

Updates: Imports

2016

published amendments

Onward supply relief (OSR): about onward supply relief (OSR)
The line "The EC VAT number can be verified using Europa VIES VAT checker. The website only returns correct results if all characters are entered in uppercase. " has been included.

published amendments

Onward supply relief (OSR): verification of goods imported for onward supply to another member state: NIRU contact details
correct contact details
Import entry procedures: imports by freight from the Channel Islands
tariff reference corrected
Import entry procedures: Appeals and Reviews: disagreeing with an HMRC decision
broken link fixed
Import entry procedures: amendment of import entries
broken link
Import entry procedures: repayment of import VAT wrongly charged
broken link fixed
Import entry procedures: deduction of input tax
broken link fixed
Import entry procedures: Economic Operator Registration and Identification (EORI)
ATA information put back in
Additional paragraph re application process added.
Background information and policy objectives: payment of import VAT
Processing under Customs Control deleted.
Isle of Man included

published amendments

Valuation for import VAT: exceptions to the normal rules: permanent imports: repayment of VAT on goods rejected by the importer
updated with UCC Reference

published amendments

Valuation for import VAT: exceptions to the normal rules: permanent imports: works of art, antiques and collectors’ items
missing text added - from "Works of Art" onwards
Valuation for import VAT: exceptions to the normal rules: permanent imports: other permanent relief’s
"Note" updated, link to R6-1 added

published amendments

Import entry procedures: Economic Operator Registration and Identification (EORI)
Brings the page and terminology in line with the UCC