How to deal with import VAT or duty on the goods which are temporary imported into the UK and then re-exported after work is complete on them?

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• How is VAT accounted for if postponed accounting for import VAT is used?

  If using postponed VAT accounting, it is declared in Box 1 of your VAT return…

• How is import VAT paid by postponed accounting recovered?

  Import VAT is recovered through VAT returns. Complete Box 4 of the return. The evidence…

• Sometimes courier companies pay import VAT and duty on behalf of importers. Can this VAT be recovered?

  Importers can recover their VAT via Box 4 in case: Normal conditions of recovery have…