Section 18(4)

Where the material time for any ... supply of any goods in relation to which subsection (3) above applies is while the goods are subject to a warehousing regime and before the duty point but the ... supply nevertheless falls, for the purposes of this Act, to be treated as taking place in the United Kingdom— that ... supply shall be treated for the purposes of this Act as taking place at the earlier of the following times, that is to say, the time when the goods are removed from the warehousing regime and the duty point; and ... any VAT payable on the supply shall be paid (subject to any regulations under subsection (5) below)— at the time when the supply is treated as taking place under paragraph (a) above; and by the person by whom the goods are so removed or, as the case may be, together with the duty or agricultural levy, by the person who is required to pay the duty or levy.

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