OpenLegislation

Article 85

United Kingdom

Original text. Later amendments are not shown.

In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.

Notes on Title VII

Editorial notes

X1

Substituted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347 of 11 December 2006).