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Readers' forum : Import duty

04 April 2017
Issue: 4594 / Categories: Forum & Feedback

VAT and duty charged on defective goods returned and reimported into UK.

I have a client who imports metals from the Middle East into the UK and then sells them here. He claims input tax on the value of the imported goods based on the usual C79 certificate issued by HMRC.

A recent shipment of copper arrived at his warehouse but it was faulty so the goods have been returned to the Middle East supplier. It is estimated that they will return to the UK in two months and will then be sold. Should the client seek a rebate of the customs duty and VAT paid when the goods first came into the UK? Or is there a scheme that will allow them to arrive back in the UK again in two months without paying either duty or VAT (because they are already duty-paid)?

The HMRC guidance seems confusing so help from Taxation readers would be appreciated.

Query 18 955 – Duty Man.



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