IMPS09550 - Secondary legislation: the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (60/2019)
This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
This secondary legislation (introduced under Section 51 of the Cross-Border Trade) Act 2018 provides an exception to the treatment of VAT as if it were a duty of customs as set out in Section 16 (1) VATA 1994.
It introduces and regulates the use of Postponed VAT Accounting (see section).