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HMRC internal manual

Imports

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
7 December 2021 - See all updates
  1. Back to contents

IMPS03000 - Import entry procedures: contents

  1. IMPS03020
    Action on entries
  2. IMPS03040
    Import entry procedures: documents to be produced with import entries on which VAT is paid or deferred
  3. IMPS03060
    Economic Operator Registration and Identification (EORI)
  4. IMPS03080
    Use of false or incorrect EORI numbers on import entries
  5. IMPS03100
    Deduction of input tax
  6. IMPS03120
    Direct repayment of VAT
  7. IMPS03180
    Amendment of import entries
  8. IMPS03220
    Release of goods where VAT is to be paid, deferred or postponed and the amount of VAT cannot be established
  9. IMPS03240
    Release of goods against security in other circumstances
  10. IMPS03260
    Bulked entry
  11. IMPS03280
    바카라 사이트 Departments and Health Authorities
  12. IMPS03300
    The Royal Family
  13. IMPS03320
    Goods imported by or on behalf of non-UK traders
  14. IMPS03360
    Extra-statutory concession: repayment of import VAT to shipping agents and freight forwarders
  15. IMPS03380
    Agents importing horses for auction
  16. IMPS03400
    Imports of precious metals on behalf of non-resident owners
  17. IMPS03420
    Imports by freight from the Channel Islands
  18. 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
  19. IMPS03460
    Gems temporarily imported for testing
  20. IMPS03480
    VAT liability of imported fuel and power
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