VATupdate

Inward/outward processing – goods imported from/sent to the UK for repair

A new section (2.6.1) has been added to the Tax and Duty Manual on Inward Processing, outlining the procedure for goods imported from the UK for repair provided for under the EU/UK Trade and Cooperation Agreement.

A new section (7.4) has been added to the Tax and Duty Manual on Outward Processing, outlining the procedure for goods going to the UK for repair as provided for under the EU/UK Trade and Cooperation Agreement.

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