{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-5.json",
  "legislation": "uksi/2020/1495",
  "legislation_title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Obligation to account for and pay import VAT in accordance with this Chapter",
  "text": "(1) A person to whom this Chapter applies (P) must account for and pay import VAT on goods which comprise a relevant importation in accordance with the provision made by this Chapter.\n(2) The effect of section 16(2) of VATA 1994 (application of customs enactments) is modified to the extent that this Chapter makes different provision for accounting for import VAT, including the timing of such accounting, on a relevant importation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 16 was substituted by section 43 of, and paragraph 13 of Schedule 8 to, TCTA 2018 but that substitution is not yet in force."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/2020/1495/regulation/5",
    "retrieved_at": "2026-10-28T22:20:43.457347+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."
}