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
Obligation to account for import VAT on VAT return7
P must account for and pay the import VAT on goods which comprise a relevant importation on the return that P is required to make for the prescribed accounting period in which the liability for the import VAT is incurred.