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    HMRC internal manual

    Imports

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    7 December 2021 - See all updates
    1. Back to contents
    2. IMPS06000

    IMPS06500 - Valuation for import VAT: exceptions to the normal rules: re-imports: ATA Carnets

    See the guidance in the Customs Special Procedures Manual.

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