V17.121 Entry Of Goods Into The Customs Territory Of The UK And Transfer To Customs Office

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Commentary

Part V17 Customs duties

See V17.104 for the special procedure and rules for goods moving to and from Northern Ireland.

As soon as goods are brought into the customs territory of the UK, they become subject to the rules of the UK Customs legislation. The legislation requires that from the time of their entry, the goods be subject to customs supervision¹, in accordance with the provisions in force. They may be subject to customs controls²; and they remain

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V3.140A Tax point—land

V3.187 Place of supply of services—special rule—designated travel service

V1.230G VAT and the principles of legal certainty and legitimate expectation

V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

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