The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (revoked)

1. Introductory Text

2. 1. . . . . . . . . . ....

3. PART 1 PRELIMINARY

   1. 1. Citation and commencement

   2. 2. Definitions

   3. 3. Qualifying importations and excepted importations

   4. 4. Requirement, direction, demand, notice or permission

4. PART 2 LIABILITY FOR IMPORT VAT

   1. 5. Disapplication of VATA 1994 and TCTA 2018

   2. 6. Liability for qualifying importations

5. PART 3 REGISTRATION

   1. 7. The register

   2. 8. Requirement to register

   3. 9. Notification of requirement to register

   4. 10. Application to be registered

   5. 11. Refusal to register supplier

   6. 12. Notification or application for registration generally

   7. 13. Cancellation of registration

6. PART 4 PENALTY

   1. 14. Penalty for failure to register

   2. 15. Reasonable excuse

   3. 16. Assessment of penalties

   4. 17. Enforcement of penalties

7. PART 5 UNIQUE REGISTRATION IDENTIFIER

   1. 18. Requirement to display unique registration identifier

8. PART 6 RETURNS AND PAYMENTS

   1. 19. Obligation to submit postal packet returns

   2. 20. Payments

   3. 21. Correction of errors

   4. 22. Record keeping

   5. 23. Assessments

9. PART 7 JOINT AND SEVERAL LIABILITY

   1. 24. Joint and several liability of marketplace operators of online marketplaces

   2. 25. Assessments under regulation 24

   3. 26. Interest

10. PART 8 DISCLOSURE OF REGISTRATION DETAILS

    1. 27. Disclosure of specified information

    2. 28. Specified information

11. PART 9 APPEALS

    1. 29. Right of appeal

12. PART 10 AMENDMENTS

    1. 30. Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

    2. 31. In Group 8 of Schedule 2, omit Item 8 and...

13. Signature

14. Explanatory Note