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

    Government 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