Introductory Text
1.Citation and commencement
2.Interpretation
3.Application of these Regulations
4.Accounting for import VAT
5.(1) Where the relevant goods are declared for the free-circulation...
6.P is required, and is presumed to be so required,...
7.Estimation of import VAT
7A.Correction of errors
8.Interest in cases of official error
9.Withdrawal of the option of a registered person to account for and pay import VAT under these Regulations
10.Appeals
11.Where an appeal is against a direction of the Commissioners...
12.Amendments to the Value Added Tax Regulations 1995
Signature
Explanatory Note
