Commentary

V3.322 Introduction to import VAT reliefs

Part V3 Supplies, acquisitions and imports

V3.322 Introduction to import VAT reliefs

V3.322 Introduction to import VAT reliefs

COVID-19—impact on import relief authorisations

As a consequence of the outbreak of COVID-19 (coronavirus), certain requirements relating to customs authorisations during the coronavirus (COVID-19) outbreak may be relaxed. See V1.403.

VATA 1994, s 16(1)1 provides that the provision by the Customs and Excise Acts 1979 (as defined in CEMA 1979, s 1) and the other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom, shall, with certain exceptions which HMRC may make provision for, also

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