Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VI U.K. CHARGEABLE EVENT AND CHARGEABILITY OF VAT

CHAPTER 4 U.K. Importation of goods

Article 70 U.K.

The chargeable event shall occur and VAT shall become chargeable when the goods are imported.