The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

Removals where goods declared to special customs procedure U.K.

6.—(1) Paragraph (2) applies where goods are—

(a) removed from Great Britain to Northern Ireland or vice versa; and

(b) declared to a special customs procedure on their entry into that other territory.

(2) Where this paragraph applies, the person who is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA is [F1 —

(a) in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3), (3A) or (4) of that Schedule); and

(b) in any other case, the person described in paragraph 4(4) of that Schedule.]

(3) A person (P) who (but for this regulation) would be treated as having imported the goods for the purpose 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—

(i) 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 M1 , as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 M2 ; or

(ii) a procedure listed in section 3(4) of the Taxation (Cross-border Trade) Act 2018;

(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 or Great Britain, as the case may be.

Textual Amendments

F1 Words in reg. 6(2) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 28

Commencement Information

I1 Reg. 6 not in force at made date, see reg. 1

I2 Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 OJ L 269 10.10.2013, p 1.

M2 2018; c. 16. Section 7A was inserted by section 5 of the European Union (Withdrawal Agreement) Act 2020 (c. 1).