扒哥吃瓜

Where amendment of an import entry is made after goods have been cleared out of charge and this results in less VAT being payable than the amount originally declared the higher amount of tax should be reclaimed as input tax in the normal way.听If Postponed VAT Accounting has been听notified, then the revised amount should be noted in听the trader鈥檚 records and should be reflected in both听the import VAT payable and the amount of input tax reclaimed.听

听