Management Information Sheet

Where a school orders goods from overseas, those goods may be subject to import duty or import VAT. This duty and/or VAT is paid to HMRC by the importing courier, who pass the cost on to the school via an invoice or import duty certificate. Companies carrying out this action include DHL International, Federal Express Europe, UPS etc.
NCC may reclaim this duty and/or tax on behalf of schools, but may only do so in the same month that it was paid.
Where a school receives such an invoice or import duty certificate, they should pay it, but should also scan the document and send it asap via e-mail to Hayley Buckland, the NCC Tax Manager at hayley.buckland@norfolk.gov.uk who will reclaim the duty paid and credit the school's accounts.