Duty Matters: Can HMRC Prevent Importers from Gaining Inward Processing on a Retrospective Basis?

Importers need to be fully authorised under inward processing procedure prior to the importation of goods, in order to benefit from a duty relief. However, can HMRC grant retrospective authorisation on goods imported to free circulation, when an importer realises that the goods should have been imported under inward processing procedure? In its public notice …

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