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The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 1375
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PART 3 Accounting for import VAT by VAT registered persons making customs declarations by conduct
5.Obligation to account for and pay import VAT in accordance with this Part
8.Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
9.Modification of the Value Added Tax Regulations 1995 where this Part applies
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