PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Temporary importationsI1123
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1
Subject to such conditions as the Commissioners may impose, the VAT chargeable on the importation of goods from a place outside the member States shall not be payable where—
a
a taxable person makes a supply of goods which is to be zero-rated in accordance with sub-paragraphs (a)(i) and (ii), and (b) of section 30(8) of the Act,
b
the goods so imported are the subject of that supply, and
c
the Commissioners are satisfied that—
i
the importer intends to remove the goods to another member State, and
ii
the importer is importing the goods in the course of a supply by him of those goods in accordance with the provisions of sub-paragraphs (a)(i) and (ii), and (b) of section 30(8) of the Act and any Regulations made thereunder.
2
As a condition of granting the relief afforded by paragraph (1) above the Commissioners may require the deposit of security, the amount of which shall not exceed the amount of VAT chargeable on the importation.
3
The relief afforded by paragraph (1) above shall continue to apply provided that the importer—
a
removes the goods to another member State within one month of the date of importation or within such longer period as the Commissioners may allow, and
b
supplies the goods in accordance with sub-paragraphs (a)(i) and (ii), and (b) of section 30(8) of the Act and any Regulations made thereunder.