Schedule 9ZB, Part 2, paragraph 3(5)

Accordingly, any provision made by or under any enactment— that is relevant to the charging of VAT on the importation of goods applies (as modified by or under Part 1 of this Schedule) in relation to VAT charged as a result of sub-paragraph (4); that applies to an importation of goods for the purposes of VAT applies (as modified by or under that Part) to such a removal (and references in this Act 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