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Part 3 Accounting for import VAT by VAT registered persons making customs declarations by conduct

Original text. Later amendments are not shown.

  1. 3Interpretation
  2. 4Application
  3. 5Obligation to account for and pay import VAT in accordance with this Part
  4. 6Relevant importation
  5. 7Obligation to account for import VAT on VAT return
  6. 8Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
  7. 9Modification of the Value Added Tax Regulations 1995 where this Part applies