I hope you are able to provide some guidance in the following situation. We have been importing goods from Israel using the Israeli supplier’s preferential origin invoice statement to claim zero rate of duty for over two years. HMRC has advised us that after some investigations in the EU and Israel the supplier’s preferential origin statement is actually wrong and the three parts in question do not qualify under the terms of the agreement as they were not sufficiently processed in Israel. We now have a demand note for the full amount of import duty, which we are going to pay.

The goods in question are being manufactured into another product that is being supplied to another UK party under an air worthiness certificate. We received Inward Processing Relief (IP) approval in January 2014 for use of IP when manufacturing for civil aircraft end-use. The authorisation was granted with a retrospective period covering the last three months of 2013, prior to that we imported some items under Simplified IP under the control of HMRC National Imports Relief Unit (NIRU) in Enniskillen. What we want to do is amend the Israel import entries to IP so we can reclaim the duty under this scheme. Is this possible?

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