Article 2 I1

United Kingdom

(1)

Where goods held under F1a temporary admission procedure F2in Great Britain are supplied, that supply shall be treated as neither a supply of goods nor a supply of services provided that—

F3(a)

the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 continue to be met; and

(b)

the supply is to a person established outside F4Great Britain.

F5(2)

“Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

Annotations

Textual amendments

F1: Words in art. 2(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 7(2)(a)(i); S.I. 2020/1641, reg. 2, Sch.
F2: Words in art. 2(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 14(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F3: Art. 2(1)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 7(2)(a)(ii); S.I. 2020/1641, reg. 2, Sch.
F4: Words in art. 2(1)(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 14(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F5: Art. 2(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 7(2)(b); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Art. 2 in force at 1.1.1993, see art. 1