{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-7.json",
  "legislation": "uksi/2019/1214",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the 2018 Regulations",
  "text": "(1) The 2018 Regulations are amended as follows.\n(2) In regulation 2, in the definition of “customer”, for “a third country goods” substitute “ an imported goods ”.\n(3) In regulation 4—\n(a) in paragraph (1)(a), for “a third country goods” substitute “ an imported goods ”;\n(b) for paragraph (2) substitute—\n“(2) An application under paragraph (1)(a) must be made on or before the day on which a person commences carrying on an imported goods fulfilment business.”.\n(4) In regulation 6(1)(c), for “third country goods” substitute “ imported goods ”.\n(5) In regulation 8—\n(a) in paragraphs (3) and (4), in each place it occurs, for “a third country goods” substitute “ an imported goods ”;\n(b) in paragraph (5), for “third country goods” substitute “ imported goods ”.\n(6) In regulation 9—\n(a) in paragraph (1), in sub-paragraphs (c) and (d), in each place it occurs, for “a third country goods” substitute “ an imported goods ”;\n(b) in paragraph (2)(c), for “a third country goods” substitute “ an imported goods ”.\n(7) In regulation 10(1), in sub-paragraphs (c), (d), (e) and (g), in each place it occurs, for “third country goods” substitute “ imported goods ”.\n(8) In regulation 11(2)(a)(iii), for “a third country goods” substitute “ an imported goods ”.\n(9) In regulation 13, and in the heading for it, for “a third country goods” substitute “ an imported goods ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1214/regulation/7",
    "retrieved_at": "2026-10-28T22:37:51.944125+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}