We receive goods from a supplier in Japan and, even though the EU-Japanese Free Trade Agreement (FTA) came into force in February 2019, on reviewing our customs duty payments we have not been claiming the preferential rate of duty. We have spoken with our supplier who has confirmed that the goods do qualify under the terms of the FTA and they will start quoting the statement of preference on the invoices going forward but I wondered if we could apply for a refund of duty from HMRC on the shipments received since February 2019.

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