Regulation 6 Relevant importationI1

United Kingdom

In this Chapter a “relevant importation” is an importation of goods F1... 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 F2..., 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.

Annotations

Textual amendments

F1: Words in reg. 6 omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 5(3)(a)
F2: Words in reg. 6(c) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 5(3)(b)

Commencement

I1: Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.