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Value Added Tax Act 1994
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Version Superseded: 26/03/2001
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16 Application of customs enactments.U.K.
(1)Subject to such exceptions and adaptations as the Commissioners may by regulations prescribe and except where the contrary intention appears—
(a)the provision made by or under the Customs and Excise Acts 1979 and the other enactments and subordinate legislation for the time being having effect generally in relation to duties of customs and excise charged on the importation of goods into the United Kingdom; and
(b)the Community legislation for the time being having effect in relation to Community customs duties charged on goods entering the territory of the Community,
shall apply (so far as relevant) in relation to any VAT chargeable on the importation of goods from places outside the member States as they apply in relation to any such duty of customs or excise or, as the case may be, Community customs duties.
(2)Regulations under section 16 of the M1Post Office Act 1953 (which provides for the application of customs enactments to postal packets) may make special provision in relation to VAT.
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