# The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, Regulation 10: Power to make provision by public notice for bringing into account import VAT

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

(1) The Commissioners may by public notice make such provision for, or in connection with, the bringing into account of import VAT as they consider appropriate in the circumstances specified in paragraph (2).
(2) The circumstances referred to in paragraph (1) are that a person purports to make a transitional simplified Customs declaration in accordance with regulation 29C(1)(a) of the Customs (Import Duty) (EU Exit) Regulations 2018 in respect of an importation of goods ... but—
(a) the person is ineligible to do so;
(b) the person purports to do so in respect of goods which are of a description not eligible for the transitional EIDR procedure; or
(c) the declaration is incomplete.

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Source: https://www.legislation.gov.uk/uksi/2020/1495/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.