PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
F1121B
1
The application of Council Regulation (EEC) No 2913/92 (Community Customs Code) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations.
2
But the adaptation in paragraph (5) only applies to the extent that the Commissioners grant deferment of payment of the relevant VAT with nil security.
3
In Article 218(1) second sub-paragraph (single entry in the accounts), after “secured” regard there being “if required”.
4
In Article 225 first sub-paragraph (deferment of payment conditional on security), after “applicant” regard there being “(but the customs authorities may waive this condition if there is no risk to the payment)”.
5
Regard Article 225 as not being subject to Article 192 (fixing amount of security).