# The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021, Regulation 6: Relevant importation


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 procedure under Part 1 (import duty) of the Taxation (Cross-border Trade) Act 2018.

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Source: https://www.legislation.gov.uk/uksi/2021/1375/regulation/6 (the official version)
Page: https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.