Schedule 8, Part II, Group 22, item 1(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Goods are “free zone procedure goods” if they— are subject to a free zone procedure, or comprise goods within paragraph (a) that have been combined with domestic goods by a person authorised to do so.
← 4 · All articles · 6 →
Source: legislation.gov.uk · retrieved 2026-07-28