On 20 February 2018, HMRC issued updated guidance for Fast Parcel Operators (FPOs).
Currently FPOs are not able to claim back import VAT as input tax on their VAT return when an FPO pays duty and import VAT in certain circumstances eg the items are being returned under the rules of distant selling contracts.
To address this issue, HMRC has announced that it will introduce a Trade Facilitation measure. This will only apply to approved FPOs with a Memorandum of Understanding with HMRC and is not available to other agents or operators.
In order to facilitate FPOs, with immediate effect, HMRC requires an application for repayment to be made under Article 174 of the Union Customs Code using form C285.
A copy of the guidance is available to view here.