# The Value Added Tax Regulations 1995, Regulation 121A


In the Customs (Import Duty) (EU Exit) Regulations 2018, Part 10 (guarantees), in regulation 98(1), regard there being a third sub-paragraph as follows—
“(c) in relation to the VAT chargeable on the importation of goods into Great Britain, from any territory not including Northern Ireland, the specified amount may be nil where in the opinion of an HMRC officer there is no risk to the payment.”

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/121A (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-121A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.