Section 21(2A)

Where— the value of the goods shall not be taken for the purposes of this Act to include, in relation to that importation, any commission or premium payable to the auctioneer in connection with the sale of the goods. any goods falling within subsection (5) below are sold by auction at a time when they are subject to the temporary admission procedure under Part 1 of TCTA 2018, and arrangements made by or on behalf of the purchaser of the goods following the sale by auction result in the importation of the goods ...,

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