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Contents

Official guidance
Import VAT Manual

IMPS03000 · Import entry procedures

  • IMPS03020 · Action on entries
  • IMPS03040 · Documents to be produced with import entries on which VAT is paid or deferred
  • IMPS03060 · Economic Operator Registration and Identification (EORI)
  • IMPS03080 · Use of false or incorrect EORI numbers on import entries
  • IMPS03100 · Deduction of input tax
  • IMPS03120 · Direct repayment of VAT
  • IMPS03180 · Amendment of import entries
  • IMPS03220 · Release of goods where VAT is to be paid, deferred or postponed and the amount of VAT cannot be established
  • IMPS03240 · Release of goods against security in other circumstances
  • IMPS03260 · Bulked entry
  • IMPS03280 · Government Departments and Health Authorities
  • IMPS03300 · The Royal Family
  • IMPS03320 · Goods imported by or on behalf of non-UK traders
  • IMPS03360 · Extra-statutory concession: repayment of import VAT to shipping agents and freight forwarders
  • IMPS03380 · Agents importing horses for auction
  • IMPS03400 · Imports of precious metals on behalf of non-resident owners
  • IMPS03420 · Imports by freight from the Channel Islands
  • IMPS03440 · Postal imports of cut flowers, cuttings and potted plants from the Channel Islands and postal imports of low value goods from Guernsey and Jersey
  • IMPS03460 · Gems temporarily imported for testing
  • IMPS03480 · VAT liability of imported fuel and power
  • IMPS03140 · Repayment of import VAT wrongly charged
  • IMPS03160 · Import declarations by unregistered persons
  • IMPS03200 · Appeals and Reviews: disagreeing with an HMRC decision
  • IMPS03340 · Input or Output tax position on goods rejected by the importer
  1. Import entry procedures: contents
  2. Import entry procedures: bulked entry

IMPS03260 | Import entry procedures: bulked entry

From HM Revenue & Customs · Import VAT Manual

Bulked entry allows a person to make a single entry where goods are consigned to several importers, or a single importer receives goods imported in the same vessel or aircraft from several overseas suppliers.

Further information on bulked entry procedures is given in UK Tariff, Volume 3 page 2-40.

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