# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 33: VAT return accounting for low value importations

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

This Part applies to a person who is treated as having imported goods for the purposes of paragraph 4(2) of Schedule 9ZC to VATA.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/33 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.