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

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

Application of this Chapter U.K.

4.  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.

Textual Amendments

F1 Words in reg. 4(a) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 5(2)

Commencement Information

I1 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.