The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Application of these Regulations

5. 4. Accounting for import VAT

6. 5. (1) Where the relevant goods are declared for the free-circulation...

7. 6. P is required, and is presumed to be so required,...

8. 7. Estimation of import VAT

9. 8. Interest in cases of official error

10. 9. Withdrawal of the option of a registered person to account for and pay import VAT under these Regulations

11. 10. Appeals

12. 11. Where an appeal is against a direction of the Commissioners...

13. 12. Amendments to the Value Added Tax Regulations 1995

14. Signature

15. Explanatory Note