PART 2Phasing in of border controls: accounting for import VAT

CHAPTER 2Accounting for import VAT by VAT registered persons making transitional simplified Customs declarations using the EIDR procedure

Application of this ChapterI14

This Chapter applies to a person who—

a

makes a transitional simplified Customs declaration in accordance with regulation 29C(1)(a) of the Customs (Import Duty) (EU Exit) Regulations 2018, or makes a declaration that is treated as being made for the purposes of that regulation by regulation 37(1A) of those Regulations, in respect of an importation of goods F1..., and

b

is registered, or required to be registered, for VAT at the time the person makes that declaration.