PART 3Accounting for import VAT by VAT registered persons making customs declarations by conduct
Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 20198
The following provisions of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 201911 apply for the purposes of this Part with, where applicable, the stated modification—
a
regulation 8 (interest in cases of official error) applies as if the reference to the importation of relevant goods were a reference to a relevant importation;
b
regulation 10(1)(a) and (2) (appeals).