Section 18B(6)

In this section “eligible goods” means goods— of a description falling within Schedule 5A, in the case of imported goods— upon which any import duty has been paid or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and upon which any VAT chargeable under section 1(1)(c) has been paid, or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and in the case of goods subject to a duty of excise, upon which any excise duty has been paid or deferred under section 127A of the Management Act.

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