Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 8 U.K. Obligations relating to certain importations and exportations

Section 1 U.K. Importation

Article 275 U.K.

The formalities relating to the importation of the goods referred to in Article 274 shall be the same as those laid down by the Community customs provisions in force for the importation of goods into the customs territory of the Community.