The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 No. 60

Accounting for import VAT U.K.

4.  Subject to regulation 9, P may account for import VAT on relevant goods on the return P is required to make for the prescribed accounting period in which the liability to the import VAT on those goods is incurred if the conditions set out in regulation 5 are met.

Commencement Information

I1 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.