Select view:

Change history not available for this measure.

EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012

25 Saving for requirement of payment of tax on goods chargeable to tax on importation

Nothing in these Regulations shall be construed as exempting an importer from compliance with any legal requirement, obligation, restriction or prohibition other than the requirement of payment of tax on goods which, but for these Regulations, would be chargeable to tax on importation.