PART 3 Accounting for import VAT by VAT registered persons making customs declarations by conduct

Application

4.  This Part applies in any case where—

(a) Part 2 of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 applies,

(b) the eligible person is registered, or required to be registered, for VAT, and

(c) the eligible person, or an individual on behalf of the eligible person, declares the goods by conduct for the free-circulation procedure in accordance with regulation 4 of those Regulations.