The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 U.K.

105.—(1) The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 2 (interpretation) —

(a) for the definition of “import VAT” substitute—

““import VAT” means value added tax chargeable by virtue of section 1(1)(c) of the Act but not pursuant to any other provision by or under that Act M2 ;”.

(b) at the appropriate place insert—

““Union customs legislation” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act;”;

(3) after regulation 3(1) insert—

“(1A) These regulations do not apply to a person who is treated as having imported goods for the purposes of paragraph 4(2) of Schedule 9ZC M3 to the Act.”.

(4) In regulation 5 (accounting for import VAT), after paragraph (2) insert—

“(3) Where the relevant goods are declared for the free circulation procedure for the purposes of Union customs legislation, P's VAT registration number must be shown on that declaration; and

(4) Where the relevant goods are declared for a special procedure for the purposes of Union customs legislation P must in relation to those goods comply with any conditions imposed by or under the Union customs legislation so far as relating to the special procedure for which those goods were declared.”.

(5) Omit regulation 12(3)(a), (4)(b) and (5)(b).

Commencement Information

I1 Reg. 105 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/60, relevantly amended by S.I. 2020/1495.

M2 The definition does not include VAT chargeable on movements of goods between Northern Ireland and Great Britain and vice versa as provided for in paragraph 3(2) and (4) of Schedule 9ZB to VATA.

M3 Schedule 9ZC was inserted by Schedule 3 to TPTPA.