The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018

Made: 17th December 2018

Laid before the House of Commons: 18th December 2018

Coming into force in accordance with regulation 1(2)

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PART 1 — PRELIMINARY

Citation and commencement

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Definitions

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Qualifying importations and excepted importations

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Requirement, direction, demand, notice or permission

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PART 2 — LIABILITY FOR IMPORT VAT

Disapplication of VATA 1994 and TCTA 2018

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Liability for qualifying importations

6

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PART 3 — REGISTRATION

The register

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Requirement to register

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Notification of requirement to register

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Application to be registered

10

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Refusal to register supplier

11

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Notification or application for registration generally

12

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Cancellation of registration

13

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PART 4 — PENALTY

Penalty for failure to register

14

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Reasonable excuse

15

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Assessment of penalties

16

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Enforcement of penalties

17

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PART 5 — UNIQUE REGISTRATION IDENTIFIER

Requirement to display unique registration identifier

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PART 6 — RETURNS AND PAYMENTS

Obligation to submit postal packet returns

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Payments

20

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Correction of errors

21

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Record keeping

22

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Assessments

23

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PART 7 — JOINT AND SEVERAL LIABILITY

Joint and several liability of marketplace operators of online marketplaces

24

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Assessments under regulation 24

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Interest

26

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PART 8 — DISCLOSURE OF REGISTRATION DETAILS

Disclosure of specified information

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Specified information

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PART 9 — APPEALS

Right of appeal

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PART 10 — AMENDMENTS

Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

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Signed

Jim Harra — Melissa Tatton — Two of the Commissioners for Her Majesty's Revenue and Customs — 2018-12-17

Paul Maynard — Mike Freer — Two of the Lords Commissioners of Her Majesty's Treasury — 2018-12-17

Explanatory note

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Footnotes

[^f00001]: 1994 c. 23 (“the Act”); Section 96(1) of the Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11), section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 16A was inserted by Schedule 8, paragraph 14 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and commenced by S.I. 2018/1362.

[^f00002]: 2018 c. 22.

[^f00003]: 1994 c. 23; section 1(1)(c) was substituted by section 41(2) of the Taxation (Cross-border Trade) Act 2018 (c. 22) and has yet to be commenced.

[^f00004]: 1994 c. 23; section 15 was substituted by section 41(3) of the Taxation (Cross-border Trade) Act 2018 (c. 22) and has yet to be commenced.

[^f00005]: 2011 c. 5.

[^f00006]: Section 73 was amended by paragraphs 10 and 11 of Schedule 3 to the Finance Act 1996 (c. 8), section 136(4) of the Finance Act 2000 (c. 17), section 120(1) of the Finance Act 2008 (c. 9), paragraph 8 of Schedule 28 to the Finance Act 2012 (c. 14) and paragraph 12(2) of Schedule 1 to S.I. 2016/1034. Section 74 was amended by section 197(6) and Part 8 of Schedule 41 to the Finance Act 1996 (c. 8), section 136(5) of the Finance Act 2000 (c. 17), paragraph 5 of the Schedule to S.I. 2010/530 and paragraph 9 of Schedule 28 to the Finance Act 2012 (c. 14). Section 76 was amended by section 35(7) and paragraph 11 of Schedule 3 to the Finance Act 1996 (c. 8), section 45(6) of the Finance Act 1997 (c. 16), section 93(5), (6) and (7) and Part 5(4) of Schedule 27 to the Finance Act 2007 (c. 11), paragraph 13 of Schedule 22 to the Finance Act 2014 (c. 26), paragraph 12(4) of Schedule 1 to S.I. 2016/1034 and section 68(4) of the Finance (No. 2) Act 2017 (c. 32). Section 77 was amended by section 18 of the Finance Act 1999 (c. 16), paragraph 34 of Schedule 39 to the Finance Act 2008 (c. 9), paragraph 10 of Schedule 28 to the Finance Act 2012 (c. 14), paragraph 15 of Schedule 22 to the Finance Act 2014 (c. 26) and paragraph 51 of Schedule 17 to the Finance (No. 2) Act 2017 (c. 32). These sections were amended by paragraphs 64, 65, 67 and 69 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) and these amendments have yet to be commenced.

[^f00007]: 1996 c. 8. There are amendments to section 197 but none are relevant to these Regulations.

[^f00008]: Section 83 was amended by section 31(3) and paragraph 12 of Schedule 3 to the Finance Act 1996 (c. 8), sections 45(2), 46(3) and 47(7) of the Finance Act 1997 (c. 16), S.I. 1997/2542, paragraph 3 of Schedule 2 to the Finance Act 1999 (c. 16), section 137(5) of the Finance Act 2000 (c. 17), sections 23(2) and 24(4)(b) of the Finance Act 2002 (c. 23), sections 17(6) and 18(2) of the Finance Act 2003 (c. 14), section 22(3) and paragraph 4 of Schedule 2 to the Finance Act 2004 (c. 12), section 4(5) of the Finance (No. 2) Act 2005 (c. 22), section 21(4) of the Finance Act 2006 (c. 25), section 93(8) of the Finance Act 2007 (c. 11), article 3(2) of S.I. 2008/1146, paragraph 219 of Schedule 1 to S.I. 2009/56, section 77(4) of the Finance Act 2009 (c. 10), section 200(3) of the Finance Act 2012 (c. 14), section 124(3) of the Finance Act 2016 (c. 24), sections 62(5) and section 68(5) of the Finance (No. 2) Act 2017 (c. 32) and paragraph 72 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) which has yet to be commenced.

[^f00009]: Section 84 was amended by section 31(4) of the Finance Act 1996 (c. 8), section 31(3) of the Finance Act 1997 (c. 16), paragraph 4 of Schedule 2 to the Finance Act 1999 (c. 16), section 23(3) of the Finance Act 2002 (c. 23), section 17(7) of the Finance Act 2003 (c. 14), paragraph 5 of Schedule 2 to the Finance Act 2004 (c. 12), section 21(5) of the Finance Act 2006 (c. 25), section 93(9) of the Finance Act 2007 (c. 11), article 3(3) of S.I. 2008/1146, paragraph 221 of Schedule 1 to S.I. 2009/56, paragraph 17 of Schedule 22 of the Finance Act 2014 (c. 26), section 124(4) of the Finance Act 2016 (c. 24) and paragraph 73 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) which has yet to be commenced.

[^f00010]: S.I. 1984/746 as amended by section 77 of the Finance Act 2011 (c. 11) and article 2 of S.I. 2014/2364, there are other amending instruments but none is relevant.

Editorial notes

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