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Regulation 6 Relevant importation

Original text. Later amendments are not shown.

A “relevant importation” is an importation of goods into the United Kingdom where the goods are—

(a)

chargeable with import VAT for which P is liable,

(b)

used or to be used by P for the purposes of a business P carries on, and

(c)

required to be declared for the free-circulation proceduref1 under Part 1 (import duty) of the Taxation (Cross-border Trade) Act 2018.

Annotations

Footnotes

f1

“The free-circulation procedure” is defined in section 3 of TCTA 2018.