Import duty tax UK if the parcel goes back without being delivered
<p>I ordered a parcel from US (I live in UK) and so I paid import duty tax before delivery. Now, for weird reason FedEx didn't delivered the parcel to me and send it back to US. Now, technically there was no import duty tax since the goods have never been imported. Am I entitled to rembursement? Am I right? </p>

<p>The goods were imported, and then re-exported. Import duty becomes payable at the point of import, regardless of what happens to the item afterwards. </p>

united-kingdom tax-law commerce