Regulation 5 I1

United Kingdom

(1)

Where the relevant goods are declared for the free-circulation procedure for the purposes of Part 1 of TCTA 2018, P's VAT registration number must be shown on that declaration; and

(2)

Where the relevant goods are declared for a special customs procedure for the purposes of Part 1 of TCTA 2018, P must in relation to those goods comply with any conditions imposed by or under Part 1 of TCTA 2018 so far as relating to the special customs procedure for which those goods were declared.

F1(3)

Where the relevant goods are declared for the free circulation procedure for the purposes of Union customs legislation, P's VAT registration number must be shown on that declaration; and

(4)

Where the relevant goods are declared for a special procedure for the purposes of Union customs legislation P must in relation to those goods comply with any conditions imposed by or under the Union customs legislation so far as relating to the special procedure for which those goods were declared.

Annotations

Textual amendments

F1: Reg. 5(3)(4) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 105(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.