51²è¹Ý

Action on entries

Import entry procedures: documents to be produced with import entries on which VAT is paid or deferred

Economic Operator Registration and Identification (EORI)

Use of false or incorrect EORI numbers on import entries

Deduction of input tax

Direct repayment of VAT

Amendment of import entries

Release of goods where VAT is to be paid, deferred or postponed and the amount of VAT cannot be established

Release of goods against security in other circumstances

Bulked entry

Government Departments and Health Authorities

The Royal Family

Goods imported by or on behalf of non-UK traders

Extra-statutory concession: repayment of import VAT to shipping agents and freight forwarders

Agents importing horses for auction

Imports of precious metals on behalf of non-resident owners

Imports by freight from the Channel Islands

Postal imports of cut flowers, cuttings and potted plants from the Channel Islands and postal imports of low value goods from Guernsey and Jersey

Gems temporarily imported for testing

VAT liability of imported fuel and power