# Value Added Tax Act 1994, Paragraph 1: Item No.


The supply of imported goods before a Customs declaration has been made under Part 1 of TCTA 2018 in respect of those goods where the supplier and the purchaser of the goods have agreed that the purchaser will make the Customs declaration.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/13/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-13/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.