Following a review, last month HMRC restated their policy regarding entitlement to reclaim import VAT.
The clarification by HMRC on import VAT was covered by Centurion in a news item last year and is attached here. To summarise, with effect from 15 July 2019 HMRC will allow deduction of import VAT by the person who owns the goods when the goods are imported and import VAT should not be deducted by anyone else, including someone who may be acting as “importer of record”.
Source: centurionvat.com
Please see also the developments regarding the Weindel-case C-621/19.
