Regulation 62 Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

After regulation 6 insert—

“6A.

(1)

Paragraph (2) applies where goods are removed from Great Britain to Northern Ireland and in the course of that removal the goods are declared to a special customs procedure in a member State.

(2)

Where this paragraph applies, the person who is treated as having imported the goods for the purposes of paragraph 4 of Schedule 9ZB to VATA is the person who causes the goods to be placed into free circulation and not the person described in paragraph 4(3), (3A)^f1 or (4) of that Schedule, or any person described in this Part.

(3)

A person (P) who (but for this regulation) would be treated as having imported the goods for the purposes of paragraph 4 of Schedule 9ZB to VATA is so treated if, on or before the date on which P would have to pay the VAT charged on the removal of those goods, P does not hold evidence of a description specified in a public notice made by the Commissioners of the goods having been placed into a special customs procedure.

(4)

In this regulation—

(a)

“special customs procedure” means a procedure listed in Article 210 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code^f2;

(b)

the reference to causing goods to be placed into free circulation is a reference to placing goods on the market, or putting them to private use or consumption, in Northern Ireland.”.