# The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (revoked)

S.I. 2018/1376 · made 17 December 2018 · revised to 31 December 2020

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PDFs: Printed copy https://openlegislation.uk/value-added-tax-postal-packets-and-amendment-eu-exit-regulations-2018-revoked/pdf/uksi_20181376_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-postal-packets-and-amendment-eu-exit-regulations-2018-revoked/pdf/uksiem_20181376_en.pdf

## Introductory text

Exiting The European Union
Value Added Tax
Made 17th December 2018
Laid before the House of Commons 18th December 2018
Coming into force in accordance with regulation 1(2)
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## Part 1: PRELIMINARY

## 1 Citation and commencement

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## 2 Definitions

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## 3 Qualifying importations and excepted importations

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## 4 Requirement, direction, demand, notice or permission

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## Part 2: LIABILITY FOR IMPORT VAT

## 5 Disapplication of VATA 1994 and TCTA 2018

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## 6 Liability for qualifying importations

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## Part 3: REGISTRATION

## 7 The register

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## 8 Requirement to register

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## 9 Notification of requirement to register

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## 10 Application to be registered

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## 11 Refusal to register supplier

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## 12 Notification or application for registration generally

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## 13 Cancellation of registration

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## Part 4: PENALTY

## 14 Penalty for failure to register

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## 15 Reasonable excuse

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## 16 Assessment of penalties

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## 17 Enforcement of penalties

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## Part 5: UNIQUE REGISTRATION IDENTIFIER

## 18 Requirement to display unique registration identifier

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## Part 6: RETURNS AND PAYMENTS

## 19 Obligation to submit postal packet returns

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## 20 Payments

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## 21 Correction of errors

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## 22 Record keeping

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## 23 Assessments

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## Part 7: JOINT AND SEVERAL LIABILITY

## 24 Joint and several liability of marketplace operators of online marketplaces

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## 25 Assessments under regulation 24

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## 26 Interest

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## Part 8: DISCLOSURE OF REGISTRATION DETAILS

## 27 Disclosure of specified information

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## 28 Specified information

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## Part 9: APPEALS

## 29 Right of appeal

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## Part 10: AMENDMENTS

## 30 Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

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## 31 

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2018/1376 (the official version)
Page: https://openlegislation.uk/value-added-tax-postal-packets-and-amendment-eu-exit-regulations-2018-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.