Article 23 Obligations in respect of importsF1 United Kingdom Repealed Original text. Later amendments are not shown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. ← Article 22a Article 23 Title XIV →