Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
CHAPTER 4Importation of goods
Article 85
s53
In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community prov...
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.