The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

5.—(1) Part 16 (importations, exportations and removals) M1 is amended as follows.

(2) In regulation 117 (interpretation of Part 16)—

(a) in paragraph (8), for “member States” substitute “ United Kingdom ” in both places it occurs;

(b) omit paragraphs (10) and (11).

(3) In regulation 118 (enactments excepted)—

(a) in paragraph (c)—

(i) omit sub-paragraph (i);

(ii) omit sub-paragraph (ii);

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Omit regulation 120 (community legislation excepted).

(6) In regulation 121 (adaptations) omit paragraph (2).

(7) For regulation 121A substitute—

“121A.   In the Customs (Import Duty) (EU Exit) Regulations 2018 M2 , Part 10 (guarantees), in regulation 98(1), regard there being a third sub-paragraph as follows—

“(c) in relation to the VAT chargeable on the importation of goods into the United Kingdom, the specified amount may be nil where in the opinion of an HMRC officer there is no risk to the payment.””.

(8) Omit regulations 121B and 121C.

(9) Omit regulation 123.

(10) For regulation 126 substitute—

“126.   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 the United Kingdom, or after having been made up or reworked outside the United Kingdom, shall be payable as if such treatment or process had been carried out in the United Kingdom, 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 the United Kingdom, and

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

(11) In regulation 128, for “member States” substitute “ United Kingdom ”.

(12) In regulation 129(1)(a) and (b), in both places it occurs, for “member States” substitute “ United Kingdom ”.

(13) In regulation 132, for “member States” substitute “ United Kingdom ” in both places it occurs.

(14) In regulation 133, for “member States” substitute “ United Kingdom ” in both places it occurs.

(15) Omit regulations 134 to 145.

Textual Amendments

F1 Reg. 5(3)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 107(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2 Reg. 5(4) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 107(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 5 not in force at made date, see reg. 1

I2 Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Part 16 was amended by S.I. 1995/3147, 1996/210, 1999/438, 2000/258, 2000/634, 2001/630, 2003/1485, 2003/2318, 2004/1082, 2006/587, 2006/3292, 2011/1043, 2013/2241, 2013/3211 and 2019/60. The amendments made by S.I. 2019/60 are not yet in force.

M2 S.I. 2018/1248, amended by S.I. 2019/326 and 2019/486.