These Regulations apply to a registered person who is liable for import VAT on relevant goods F2(but this is subject to Part 2 of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020).

These regulations do not apply to a person who is treated as having imported goods for the purposes of paragraph 4(2) of Schedule 9ZC to the Act.

A person to whom these Regulations apply (P) may have those relevant goods delivered or removed without payment of the VAT chargeable on the importation and may instead account for that VAT in accordance with these Regulations.

The effect of section 16(2) of the Act (application of customs enactments) M1 is modified to the extent that these Regulations make different provision for accounting for import VAT on relevant goods.