Section 37(4)

The Commissioners may by regulations make provision for remitting or repaying the whole or part of the VAT chargeable on the importation of any goods ... if they are satisfied that the goods have been or are to be re-exported ... and they think fit to do so in all the circumstances and having regard— to the VAT chargeable on the supply of like goods in the United Kingdom; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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