The Value Added Tax Regulations 1995

Community legislation excepted

120.  —

(1) Council Regulation (EEC) No. 918/83(1) on conditional reliefs from duty on the final importation of goods, and any implementing Regulations made thereunder shall be excepted from the Community legislation which is to apply as mentioned in section 16(1) of the Act.

(2) The following Articles shall be excepted from the Community legislation which is to apply as mentioned in section 16(1) of the Act—

(a) in Council Regulation (EEC) No. 2913/92(2) establishing the Community Customs Code—

(i) Articles 126 to 128 (drawback system of inward processing relief),

(ii) Articles 130 to 136 (processing for free circulation),

(iii) Article 137 so far as it relates to partial relief on temporary importation, and Article 142,

(iv) Articles 145 to 160 (outward processing),

(v) Articles 185 to 187 (returned goods), and

(vi) Article 229(b) (interest payable on a customs debt),

(b) in Commission Regulation (EEC) No. 2454/93(3) which contains provisions implementing the Community Customs Code—

(i) Articles 624 to 647 (drawback system of inward processing relief),

(ii) Articles 650 to 669 (processing for free circulation),

(iii) Article 690 (partial relief on temporary importation),

(iv) Articles 748 to 787 (outward processing), and

(v) Articles 844 to 856 and 882 (returned goods).

(3) Council Regulation (EEC) No. 2658/87(4) on the tariff and statistical nomenclature and on the Common Customs Tariff and implementing Regulations made thereunder (end use relief), save and in so far as the said Regulations apply to goods admitted into territorial waters—

(a) in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland of the United Kingdom, or

(b) for the fuelling and provisioning of drilling or production platforms,

shall be excepted from the Community legislation which is to apply as mentioned in section 16(1) of the Act.

(1)

OJ No. L 105, 23.4.83, p. 1; implementing Regulations are Commission Regulations (EEC) Numbers 2288/83 OJ No. L 220, 11.8.83, p. 13; 2289/83 OJ No. L 220, 11.8.83, p. 15 and 2290/83 OJ No. L 220, 11.8.83, p. 20.

(2)

OJ No. L 302, 19.10.92, p. 1.

(3)

OJ No. L 253, 11.10.93, p. 1.

(4)

OJ No. L 256, 7.9.87, p. 1.