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The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
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Relevant importation
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6. In this Chapter a “relevant importation” is an importation of goods into Great Britain from the EU where the goods are—
(a)chargeable with import VAT for which P is liable,
(b)used or to be used by P for the purposes of a business P carries on,
(c)required to be declared for the free circulation procedure under Part 1 of TCTA 2018 during the period beginning at IP completion day and ending on 30th June 2021, and
(d)not of a description excluded from the transitional EIDR procedure by virtue of regulation 29C(4) of the Customs (Import Duty) (EU Exit) Regulations 2018.
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