Paragraph 23 I1

(1)

Section 21 (value of imported goods) is amended as follows.

(2)

For subsection (1) substitute—

“(1)
For the purposes of this Act, the value of imported goods is (subject to subsections (2) to (4)) their value as if determined under TCTA 2018 for the purposes of import duty (whether or not the goods are subject to import duty).”

(3)

In subsection (2)—

(a)

in the opening words, omit “from a place outside the member States”, and

(b)

in paragraph (c), omit “from a place outside the member States” and “or another member State”.

(4)

In subsection (2A)—

(a)

in paragraph (a), for “the procedure specified in subsection (2B) below” substitute “ the temporary admission procedure under Part 1 of TCTA 2018 ”, and

(b)

in paragraph (b), omit “from a place outside the member States”.

(5)

Omit subsection (2B).

(6)

In subsection (3), in paragraph (a), omit “from a place outside the member States”.

(7)

In subsection (4), omit “from a place outside the member States”.

(8)

In subsection (6D), for “any goods imported from outside the member States” substitute “ imported goods ”.

Annotations

Commencement

I1: Sch. 8 para. 23 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)