Schedule 9ZB, Part 1, paragraph 1(4)

Sub-paragraph (3) is to be taken as applying, in relation to any VAT chargeable on the importation of such goods— any provision of Union customs legislation that is relevant to the charging of relevant NI import duty, and any provision made by or under Part 1 of TCTA 2018 that is relevant to the charging of that duty.

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Source: legislation.gov.uk · retrieved 2026-07-28