PART 3Accounting for import VAT by VAT registered persons making customs declarations by conduct
Obligation to account for and pay import VAT in accordance with this Part5
1
An eligible person (P) must account for and pay import VAT on goods which comprise a relevant importation in accordance with the provision made by this Part.
2
The effect of section 16(2) of VATA 1994 (application of customs enactments)9 is modified to the extent that this Part makes different provision for accounting for import VAT, including the timing of such accounting, on a relevant importation.