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New HMRC guidance

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HMRC has published the following:

  • Notice 236: Returned goods relief: updates the January 2018 version with revised details of the procedure for challenging a HMRC decision;
  • Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics: updates the April 2016 version with revised details of the procedure for challenging a HMRC decision;
  • Notice 275: Customs export procedures: updates the May 2016 version with revised details of the procedure for challenging a HMRC decision;
  • Notice 343: Importing capital goods free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging a HMRC decision;
  • Notice 368: Importing inherited goods free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging a HMRC decision;
  • Notice 372: Importing commercial samples free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging a HMRC decision;
  • Notice 760: Customs freight simplified procedures: updates the July 2016 version with revised details of the procedure for challenging a HMRC decision; and
  • Soft drinks industry levy: guide updated with a link to the online service.
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