PART 2 U.K.Phasing in of border controls: accounting for import VAT

CHAPTER 3 U.K.Accounting for import VAT: other circumstances

Power to make provision by public notice for bringing into account import VAT U.K.

10.—(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.

Textual Amendments

F1 Words in reg. 10(2) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 5(4)

Commencement Information

I1 Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Any public notice made under this provision will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 ([phone] for outside the UK enquiries) or by writing to HM Revenue and Customs – VAT Written Enquiries Team, 123 St Vincent Street, Glasgow City, Glasgow, G2 5EA, United Kingdom.