Section 15(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Goods are imported when they are declared for a Customs procedure under Part 1 of TCTA 2018.
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28
Goods are imported when they are declared for a Customs procedure under Part 1 of TCTA 2018.
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28