Customs rules govern refunds of overpaid import VAT, says First-tier Tribunal

• Customs rules, not normal VAT rules, determine eligibility for refund of overpaid import VAT
• First-tier Tribunal ruling in Hemisphere Freight Services Ltd v HMRC case
• Published on 13 Oct 2017 in the United Kingdom
• Taxpayer must follow customs rules to claim refund

Source: content.next.westlaw.com

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