The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

Part 16 (importations, exportations and removals)

62.—(1) In regulation 117 (interpretation of Part XVI)—

(a) in paragraph (8), for “the United Kingdom” substitute “Great Britain” in both places.

(b) insert at the end—

“(12) In regulations 119 and 121D “UK Reliefs document” has the same meaning as in regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020(1).

(13) Unless otherwise specified, in this Part—

(a) “importation” means—

(i) the importation of goods from outside the United Kingdom (but not the Isle of Man) as a result of their entry into Great Britain; and

(ii) the entry of goods into Great Britain following their removal from Northern Ireland,

and related expressions are to be interpreted accordingly.

(b) “export” means—

(i) the export of goods from Great Britain to a place outside the United Kingdom (but not the Isle of Man); and

(ii) the removal of goods from Great Britain to Northern Ireland,

and related expressions are to be interpreted accordingly.”.

(1)

S.I. 2020/1431. “UK Reliefs document” is defined at regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.