Law of Value-Added Tax, Finance Act 2010
CHAPTER 4Importation of goods
Article 70
s15(6A )s2(b)s15(6)
The chargeable event shall occur and VAT shall become chargeable when the goods are imported.
Article 71
s15
1. Where, on entry int...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.