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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


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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