The Value Added Tax Regulations 1995

[F1[F2Union customs legislation exceptedU.K.

133AD.  There shall be excepted from the enactments which are to apply in respect of importations as mentioned in section 16(1) of the Act—

(a)Council Regulation (EC) 1186/2009 on conditional reliefs from duty on the final importation of goods and any implementing Regulations made thereunder so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018;

(b)the following Articles of the Union Customs Code and any implementing Regulations made thereunder, so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018—

(i)Article 112 (other payment facilities);

(ii)Article 114(3) and (4) (interest on arrears of duty);

(iii)Article 116(6) (interest on certain repayments by the authorities);

(iv)Articles 250 to 253 so far as they relate to partial relief on temporary admission into Northern Ireland;

(v)Articles 259 to 262 (outward processing);

(c)Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and implementing Regulations made thereunder (end use relief), so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018, save and in so far as the said Regulations apply to goods admitted into territorial waters—

(i)in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland of Northern Ireland, or

(ii)for the fuelling and provisioning of drilling or production platforms.]]

Textual Amendments