V1.225 Regulations relevant to VAT

V1.225 Regulations relevant to VAT

Regulations made which are relevant to VAT include those relating to the valuation of goods for customs purposes1, regulations relating to intra-EU trading statistics2, mutual assistance3 and administrative co-operation in the field of VAT4. In addition, regulations having effect in relation to customs duties charged on goods entering the territory of the EU apply equally, with certain exceptions, in relation to VAT chargeable on goods imported into the UK from third countries5.

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