The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024
This tax information and impact note is about a change to customs rules which will enable HMRC to repay import duty amounts where appropriate to businesses following a review by the UK Trade Remedies Authority (TRA).
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Details
This measure introduces a change to customs rules which will enable HMRC to repay import duty amounts to businesses where this is appropriate following a review by the UK’s Trade Remedies Authority (TRA) of duty that has previously been charged.