Article 20 I1
United Kingdom
Subject to F1articles 22 and 23 below, where an entitled person imports, acquires or removes from warehouse any goods, payment of any duty or tax chargeable in respect of the importation, acquisition or removal from warehouse shall not be required.
Annotations
Textual amendments
- F1
Words in art. 20 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 1 para. 2
Commencement
- I1
Art. 20 in force at 1.1.1993, see art. 1