PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Customs and excise legislation to be appliedI1143
Where goods are imported into the United Kingdom from the territories prescribed in regulation 137, section 4 of the Finance (No. 2) Act 199232 (enforcement powers) shall apply in relation to any VAT chargeable upon such importation as if references in that section to “member States” excluded the territories prescribed in regulation 137.