Schedule 9ZB, Part 2, paragraph 3(3)

Accordingly, any provision made by or under any enactment— that is relevant to the charging of VAT on the importation of goods applies in relation to VAT charged as a result of sub-paragraph (2); that applies to an importation of goods for the purpose of value added tax applies to such a removal (and references in any such provision to imported goods are to be read as including goods that have been so removed).

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