The Value Added Tax Regulations 1995

[F1 Reimportation of goods exported for treatment or process U.K.

126.— [F2 (1)] Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods which have been temporarily exported and are re-imported after having undergone repair, process or adaptation outside [F3 Great Britain], or after having been made up or reworked outside [F3 Great Britain], shall be payable as if such treatment or process had been carried out in [F3 Great Britain], if the Commissioners are satisfied that—

(a) at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside [F3 Great Britain], and

(b) the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.]

[F4 (2) For the purposes of this regulation—

(a) the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;

(b) any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.]

Textual Amendments

F1 Reg. 126 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(10) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

F2 Reg. 126 renumbered as reg. 126(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 68(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F3 Words in reg. 126 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 68(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F4 Reg. 126(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 68(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.