VAT Notice 702 reissued

Released 16 May 2017

HMRC have issued a revised VAT Notice 702: imports (16 May 2017) which explains how imported goods are treated for VAT purposes.

The notice has been revised to update the email address for National Duty Repayment Centre (NDRC) enquiries at paragraph 2.5. This notice cancels and replaces Notice 702 (December 2016).

More details are available from GOV.UK.

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