Article 160 Means of communication of information sheet INF 3(Article 6(3)(a) of the Code)C1C2
United Kingdom
A document certifying that the conditions for the relief from import duty have been fulfilled (‘information sheet INF 3’) may be communicated using means other than electronic data-processing techniques.
Annotations
Modifications
- C1
Arts. 158-160 excluded (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(6)-(8) (as inserted by S.I. 2021/715, regs. 1, 43)
- C2
Arts. 158-160 modified (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(2)-(5)(9) (as inserted by S.I. 2021/715, regs. 1, 43)