Chapter 2 Accounting for import VAT by VAT registered persons making transitional simplified Customs declarations using the EIDR procedure

United Kingdom

1. 4Application of this Chapter
2. 5Obligation to account for and pay import VAT in accordance with this Chapter
3. 6Relevant importation
4. 7Obligation to account for import VAT on VAT return
5. 8Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
6. 9Modification of the VAT Regulations where this Chapter applies