# The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, Regulation 6: Relevant importation

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

In this Chapter a “relevant importation” is an importation of goods ... where the goods are—
(a) chargeable with import VAT for which P is liable,
(b) used or to be used by P for the purposes of a business P carries on,
(c) required to be declared for the free circulation procedure under Part 1 of TCTA 2018 ..., and
(d) not of a description excluded from the transitional EIDR procedure by virtue of regulation 29C(4) of the Customs (Import Duty) (EU Exit) Regulations 2018.

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Source: https://www.legislation.gov.uk/uksi/2020/1495/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.