Part I The charge to tax
Importation of goods from outside the member States
15 General provisions relating to imported goods.
1
For the purposes of this Act goods are imported from a place outside the member States where—
a
having been removed from a place outside the member States, they enter the territory of the Community;
b
they enter that territory by being removed to the United Kingdom or are removed to the United Kingdom after entering that territory; and
c
the circumstances are such that it is on their removal to the United Kingdom or subsequently while they are in the United Kingdom that any Community customs debt in respect of duty on their entry into the territory of the Community would be incurred.
2
Accordingly—
a
goods shall not be treated for the purposes of this Act as imported at any time before a Community customs debt in respect of duty on their entry into the territory of the Community would be incurred, and
b
the person who is to be treated for the purposes of this Act as importing any goods from a place outside the member States is the person who would be liable to discharge any such Community customs debt.
3
Subsections (1) and (2) above shall not apply, except in so far as the context otherwise requires or provision to the contrary is contained in regulations under section 16(1), for construing any references to importation or to an importer in any enactment or subordinate legislation applied for the purposes of this Act by section 16(1).