Regulation 6 Removals where goods declared to special customs procedureI1I2
United Kingdom
Paragraph (2) applies where goods are—
removed from Great Britain to Northern Ireland or vice versa; and
declared to a special customs procedure on their entry into that other territory.
Where this paragraph applies, the person who is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA is F1—
in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3), (3A) or (4) of that Schedule); and
in any other case, the person described in paragraph 4(4) of that Schedule.
A person (P) who (but for this regulation) would be treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA is so treated if, on or before the date on which P would have to pay the VAT charged on the removal of those goods, P does not hold evidence of a description specified in a public notice made by the Commissioners of the goods having been placed into a special customs procedure.
In this regulation—
“special customs procedure” means—
a procedure listed in section 3(4) of the Taxation (Cross-border Trade) Act 2018;
the reference to causing goods to be placed into free circulation is a reference to placing goods on the market, or putting them to private use or consumption, in Northern Ireland or Great Britain, as the case may be.
Annotations
Textual amendments
- F1
Words in reg. 6(2) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 28
Marginal citations
- M1
OJ L 269 10.10.2013, p 1.
- M2
2018; c. 16. Section 7A was inserted by section 5 of the European Union (Withdrawal Agreement) Act 2020 (c. 1).
Commencement
- I1
Reg. 6 not in force at made date, see reg. 1
- I2
Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.