Section 16(1)

The provision made by or under— apply (so far as relevant) in relation to any VAT chargeable on the importation of goods into the United Kingdom as they apply in relation to any duty of customs or excise. the Customs and Excise Acts 1979 (as defined in the Management Act), and the other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom,

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