Part II Reliefs, exemptions and repayments
Imports, overseas businesses etc
37F9VAT on importation of goods: reliefs etc
F7A1
No VAT is chargeable on the importation of goods to which section 7(5B) applies.
C11
The Treasury may by order make provision for giving relief from the whole or part of the VAT chargeable on the importation of goods F10..., subject to such conditions (including conditions prohibiting or restricting the disposal of or dealing with the goods) as may be imposed by or under the orderF4....
2
In any case where—
a
it is proposed that goods which have been imported F2... by any person (“the original importer”) with the benefit of relief under subsection (1) above shall be transferred to another person (“the transferee”), and
b
on an application made by the transferee, the Commissioners direct that this subsection shall apply,
this Act shall have effect as if, on the date of the transfer of the goods (and in place of the transfer), the goods were exported by the original importer and imported by the transferee and, accordingly, where appropriate, provision made under subsection (1) above shall have effect in relation to the VAT chargeable on the importation of the goods by the transferee.
3
4
The Commissioners may by regulations make provision for remitting or repaying the whole or part of the VAT chargeable on the importation of any goods F8... if they are satisfied that the goods have been or are to be re-exported F1... and they think fit to do so in all the circumstances and having regard—
a
to the VAT chargeable on the supply of like goods in the United Kingdom;
F6b
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