IMPS03180 | Import entry procedures: amendment of import entries

Where amendment of an import entry is made after goods have been cleared out of charge and this results in less VAT being payable than the amount originally declared the higher amount of tax should be reclaimed as input tax in the normal way. If Postponed VAT Accounting has been notified, then the revised amount should be noted in the trader’s records and should be reflected in both the import VAT payable and the amount of input tax reclaimed.