3.—(1) These Regulations apply to a registered person who is liable for import VAT on relevant goods [F1(but this is subject to Part 2 of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020)].
[F2(1A) These regulations do not apply to a person who is treated as having imported goods for the purposes of paragraph 4(2) of Schedule 9ZC to the Act.]
(2) A person to whom these Regulations apply (P) may have those relevant goods delivered or removed without payment of the VAT chargeable on the importation and may instead account for that VAT in accordance with these Regulations.
(3) The effect of section 16(2) of the Act (application of customs enactments) M1 is modified to the extent that these Regulations make different provision for accounting for import VAT on relevant goods.
Textual Amendments
F1Words in reg. 3(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 20(3); S.I. 2020/1641, reg. 2, Sch.
F2Reg. 3(1A) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 105(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Section 16 was substituted by paragraph 13 of Schedule 8 to the TCTA 2018 but that substitution is not yet in force.