[15 Meaning of “importation of goods” into the United Kingdom]
Value Added Tax Act 1994 (1994 c 23) | Legislation

Importation of goods . . .

[15  Meaning of “importation of goods” into the United Kingdom]

[(1)     This section determines for the purposes of this Act when, and by whom, goods are imported into the United Kingdom.

(2)     Goods are imported when they are declared for a Customs procedure under Part 1 of TCTA 2018.

(3)     But—

(a)     in the case of goods declared under TCTA 2018 for a storage procedure, a transit procedure or an inward processing procedure, the

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