PART 2Phasing in of border controls: accounting for import VAT
CHAPTER 3Accounting for import VAT: other circumstances
Power to make provision by public notice for bringing into account import VATI110
1
The Commissioners may by public notice M1 make such provision for, or in connection with, the bringing into account of import VAT as they consider appropriate in the circumstances specified in paragraph (2).
2
The circumstances referred to in paragraph (1) are that a person purports to make a transitional simplified Customs declaration in accordance with regulation 29C(1)(a) of the Customs (Import Duty) (EU Exit) Regulations 2018 in respect of an importation of goods F1... but—
a
the person is ineligible to do so;
b
the person purports to do so in respect of goods which are of a description not eligible for the transitional EIDR procedure; or
c
the declaration is incomplete.