37 [VAT on importation of goods: reliefs etc]
Value Added Tax Act 1994 (1994 c 23) | Legislation

Imports, overseas businesses etc

37  [VAT on importation of goods: reliefs etc]

[(A1)     No VAT is chargeable on the importation of goods to which section 7(5B) applies.]

(1)     The Treasury may by order make provision for giving relief from the whole or part of the VAT chargeable on the importation of goods . . ., subject to such conditions (including conditions prohibiting or restricting the disposal of or dealing with the goods) as may be imposed

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