NOTE: this page concerns relief from import VAT when goods imported into the UK are rejected by the UK recipient. For commentary on relief from import VAT when goods previously exported overseas are returned to the UK by the overseas recipient (returned goods relief) see ¶63-830.
Rejected goods relief
Where goods are imported, but the import is rejected, any import duty (e.g. customs duty), CAP charges (common agricultural policy), ADD charges (anti-dumping duty), VAT and Excise Duty paid can be reclaimed or remitted.