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

The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (“the Regulations”) make provision in relation to the liability to import VAT on the importation of goods from places outside the United Kingdom in postal packets whose contents are valued at £135 or less.

Lifecycle

Department

Made

17 Dec 2018

—

Comes into force

TBC

Enabling power

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Commissioners and the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 18 Dec 2018 · 53 KB

Instrument

application/pdf · 18 Dec 2018 · 100 KB