The Value Added Tax (Amendment) (EU Exit) Regulations 2021

Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

62.  After regulation 6 insert—

“6A.— (1) Paragraph (2) applies where goods are removed from Great Britain to Northern Ireland and in the course of that removal the goods are declared to a special customs procedure in a member State.

(2) Where this paragraph applies, the person who is treated as having imported the goods for the purposes of paragraph 4 of Schedule 9ZB to VATA is the person who causes the goods to be placed into free circulation and not the person described in paragraph 4(3), (3A)(1) or (4) of that Schedule, or any person described in this Part.

(3) A person (P) who (but for this regulation) would be treated as having imported the goods for the purposes of paragraph 4 of Schedule 9ZB to VATA is so treated if, on or before the date on which P would have to pay the VAT charged on the removal of those goods, P does not hold evidence of a description specified in a public notice made by the Commissioners of the goods having been placed into a special customs procedure.

(4) In this regulation—

(a) “special customs procedure” means a procedure listed in Article 210 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code(2);

(b) the reference to causing goods to be placed into free circulation is a reference to placing goods on the market, or putting them to private use or consumption, in Northern Ireland.”.

(1)

Paragraph 4(3A) is inserted by regulation 5(2)(a) of S.I. 2021/714.

(2)

OJ L 269, 10.10.2013 p. 1.