# The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019, Regulation 12

Extent: E+W+S+N.I.

In article 14(3), for “EU customs duty” substitute “ import duty, charged by provision made in accordance with or under Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

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Source: https://www.legislation.gov.uk/uksi/2019/91/regulation/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.