New HMRC guidance

HMRC has published the following:

• Notice 236: Returned goods relief: updates the January 2018 version with revised details of the procedure for challenging a HMRC decision;
• Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics: updates the April 2016 version with revised details of the procedure for challenging a HMRC decision;
• Notice 275: Customs export procedures: updates the May 2016 version with revised details of the procedure for challenging a HMRC decision;
• Notice 343: Importing capital goods free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging a HMRC decision;
• Notice 368: Importing inherited goods free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging a HMRC decision;
• Notice 372: Importing commercial samples free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging a HMRC decision;
• Notice 760: Customs freight simplified procedures: updates the July 2016 version with revised details of the procedure for challenging a HMRC decision; and
• Soft drinks industry levy: guide updated with a link to the online service.