# The Value Added Tax (Amendment) (No. 2) Regulations 2000, Note: Explanatory note


(This note is not part of the Regulations)
1 These Regulations amend, from 1 April 2000, the Value Added Tax Regulations S.I. 1995 No. 2518.
2 The VAT charged on importations of goods from outside the member States is payable as if it were a duty of customs. Therefore relevant customs legislation applies to import VAT unless it is excepted or adapted by regulations (or there is a contrary intention).
3 From 1 April 2000 national customs legislation will–
(a) enable Customs to recover interest on an unpaid customs debt, and
(b) require Customs to pay interest if they must repay a person an amount relating to customs duty.
These provisions will not apply to import VAT. Regulations 3, 4 and 5 add them (and their associated Community measures) to the existing lists of customs legislation which is excepted from applying to import VAT.
Regulation 4 also provides continuity for an existing import VAT exception that is currently found in regulation 119 (removal from warehouse).
4 At the same time, new customs rules will permit Customs to recover a repayment of customs duty issued to a person who was not entitled to it. Recovery will not be allowed more than 3 years after the amount was issued (unless Customs give written notice before then). Regulation 6 confirms that these rules will apply to relevant import VAT.
Regulation 6 also provides continuity for an existing import VAT adaptation that is currently found in regulation 121 (valuation).

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Source: https://www.legislation.gov.uk/uksi/2000/634/note (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.