Guidance: Claim repayment or remission of charges on rejected imports

A section on treatment of import VAT has been added to clarify that VAT-registered businesses are not eligible to use form C&E1179 or C&E1179CDS for recovering import VAT paid on rejected goods and instead must always use their VAT return.

The ‘Who can claim’ and ‘How to claim’ sections of the guide have been updated.

The time limits for submitting a claim have been updated.

First published.