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IMPS03000 | Import entry procedures: contents

From HM Revenue & Customs · Import VAT Manual

Contents24 entries

  1. IMPS03020Import entry procedures: action on entries
  2. IMPS03040Import entry procedures: documents to be produced with import entries on which VAT is paid or deferred
  3. IMPS03060Import entry procedures: Economic Operator Registration and Identification (EORI)
  4. IMPS03080Import entry procedures: use of false or incorrect EORI numbers on import entries
  5. IMPS03100Import entry procedures: deduction of input tax
  6. IMPS03120Import entry procedures: direct repayment of VAT
  7. IMPS03180Import entry procedures: amendment of import entries
  8. IMPS03220Import entry procedures: release of goods where VAT is to be paid, deferred or postponed and the amount of VAT cannot be established
  9. IMPS03240Import entry procedures: release of goods against security in other circumstances
  10. IMPS03260Import entry procedures: bulked entry
  11. IMPS03280Import entry procedures: Government Departments and Health Authorities
  12. IMPS03300Import entry procedures: the Royal Family
  13. IMPS03320Import entry procedures: goods imported by or on behalf of non-UK traders
  14. IMPS03360Import entry procedures: extra-statutory concession: repayment of import VAT to shipping agents and freight forwarders
  15. IMPS03380Import entry procedures: agents importing horses for auction
  16. IMPS03400Import entry procedures: imports of precious metals on behalf of non-resident owners
  17. IMPS03420Import entry procedures: imports by freight from the Channel Islands
  18. IMPS03440Import entry procedures: postal imports of cut flowers, cuttings and potted plants from the Channel Islands and postal imports of low value goods from Guernsey and Jersey
  19. IMPS03460Import entry procedures: gems temporarily imported for testing
  20. IMPS03480Import entry procedures: VAT liability of imported fuel and power
  21. IMPS03140Import entry procedures: repayment of import VAT wrongly charged
  22. IMPS03160Import entry procedures: import declarations by unregistered persons
  23. IMPS03200Import entry procedures: Appeals and Reviews: disagreeing with an HMRC decision
  24. IMPS03340Import entry procedures: Input or Output tax position on goods rejected by the importer