The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

44.  After regulation 57 there shall be inserted the following regulations—

“Supplies to persons taxable in another member State

57A.   Where the Commissioners are satisfied that—

(a) a supply of goods by a taxable person involves their removal from the United Kingdom;

(b) that supply is to a person taxable in another member State; and

(c) the goods have been removed to another member State,

the supply, subject to such conditions as they may impose, shall be zero-rated.

Supplies of goods subject to excise duty to persons who are not taxable in another member State

57B.   Where the Commissioners are satisfied that—

(a) a supply by a taxable person of goods subject to excise duty involves their removal from the United Kingdom to another member State;

(b) that supply is other than to a person taxable in another member State and the place of supply is not, by virtue of section 6(2C) of the Act, treated as outside the United Kingdom; and

(c) the goods have been removed to another member State in accordance with the provisions of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (1),

the supply, subject to such conditions as they may impose, shall be zero-rated.

Supplies of new means of transport to persons departing to another member State

57C.   The Commissioners may, on application by a person who is not taxable in another member State, and who intends—

(a) to purchase a new means of transport in the United Kingdom; and

(b) to remove that new means of transport to another member State,

permit that person to purchase a new means of transport without payment of tax, for subsequent removal to another member State within two months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.

Territories to be treated as excluded from or included in the territory of the Community and of the member States

57D.— (1) For the purposes of the Act the following territories shall be treated as excluded from the territory of the Community—

(i) the Channel Islands;

(ii) Andorra;

(iii) Jungholz and Mittelberg (Kleines Walsertal) (Federal Republic of Germany); and

(iv) San Marino.

(2) For the purposes of the Act the following territories shall be treated as excluded from the territory of the member States and the territory of the Community—

(i) the Canary Islands (Kingdom of Spain);

(ii) the overseas departments of the French Republic (Guadeloupe, Martinique, Reunion, St. Pierre and Miquelon and French Guiana); and

(iii) Mount Athos (Hellenic Republic).

57E.   For the purposes of the Act the following territories shall be treated as included in the territory of the member States and the territory of the Community—

(i) the Principality of Monaco (French Republic); and

(ii) the Isle of Man (United Kingdom).

Entry and exit formalities

57F.— (1) Where goods enter the United Kingdom from the territories prescribed in regulation 57D the formalities relating to the entry of goods into the customs territory of the Community contained in Council Regulation (EEC) No. 4151/88(2) and the Customs Controls on Importation of Goods Regulations 1991(3) shall be completed.

(2) Where goods are exported from the United Kingdom to the territories prescribed in regulation 57D the formalities relating to the export of goods to a place outside the customs territory of the Community contained in Articles 161, 182 and 183 of Council Regulation (EEC) No. 2913/92(4) and implemented in Commission Regulation (EEC) No. 3269/92(5) shall be completed.

Use of the internal Community transit procedure

57G.   Where goods enter the United Kingdom from the territories prescribed in regulation 57D and the said goods are intended for another member State, or other destination outside the United Kingdom transport of the goods to which involves their passage through another member State, the internal Community transit procedure specified in Article 3(3) of Council Regulation (EEC) No. 2726/90(6) shall apply.

Customs and excise legislation to be applied

57H.   Subject to regulation 57I, where goods are imported into the United Kingdom from the territories prescribed in regulation 57D customs and excise legislation shall apply (so far as relevant) in relation to any tax chargeable upon such importation with the same exceptions and adaptations as are prescribed in regulations 39, 39A, 39B and 40 in relation to the application of section 24(1) of the Act.

57I.   Where goods are imported into the United Kingdom from the territories prescribed in regulation 57D(2), section 4 of the Finance (No. 2) Act 1992(7) (enforcement powers) shall apply in relation to any tax chargeable upon such importation as if references in that section to “member States” excluded the territories prescribed in regulation 57D(2).

57J.   Where goods are exported from the United Kingdom to the territories prescribed in regulation 57D the provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No. 2913/92 (export of goods to a place outside the customs territory of the Community) and Commission Regulation (EEC) No. 3269/92 shall apply for the purpose of ensuring the correct application of the zero-rate of tax to such goods.

57K.   Subject to regulation 57L, where goods are exported from the United Kingdom to the territories prescribed in regulation 57D the provisions made by or under the Customs and Excise Management Act 1979 in relation to the exportation of goods to places outside the member States shall apply (so far as relevant) for the purpose of ensuring the correct application of the zero-rate of tax to such goods.

57L.   Where goods are being dispatched or transported from the United Kingdom to the territories prescribed in regulation 57D(2), section 4 of the Finance (No. 2) Act 1992 (enforcement powers) shall apply to such goods as if references in that section to “member States” excluded the territories prescribed in regulation 57D(2).”.

(1)

S.I. 1992/3135.

(2)

OJ No. L367, 31.12.88, p.1.

(3)

S.I. 1991/2724.

(4)

OJ No. L302, 19.10.92, p.1.

(5)

OJ No. L326, 12.11.92, p.11.

(6)

OJ No. L262, 26.9.90, p.1.

(7)

1992 c. 48.