PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Reimportation of goods exported for treatment or processI1126
Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods from a place outside the member States which have been temporarily exported from the member States and are reimported after having undergone repair, process or adaptation outside the member States, or after having been made up or reworked outside the member States, shall be payable as if such treatment or process had been carried out in the United Kingdom, if the Commissioners are satisfied that—
a
at the time of exportation the goods were intended to be reimported after completion of the treatment or process outside the member States, and
b
the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.