VAT on goods imported from EU and exported to non-EU Country

Question

Can I recover VAT on goods imported from Norway to UK and then exported to non-EU country, without processing or making any changes to the goods

Answer

Simple answer is yes. When you import from a non-EU country the VAT is charged on the import entry which you will either pay on a deferment account or via the import freight agent. HMRC will issue a C79 which will be sent to your company monthly. This will state the amount of VAT on imports you can reclaim. This and the import entry from the freight company are needed as proof of payment. You then enter the VAT amount paid in the usual boxes on the VAT return.

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