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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
  2. IMPS06000

IMPS06500 - Valuation for import VAT: exceptions to the normal rules: re-imports: ATA Carnets

See the guidance in the Customs Special Procedures Manual.

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