��ɫ��

Home / De-Voil /Part V17 Customs duties /Division V17.1 Commentary /Importing and exporting goods / V17.127 Release of goods covered by a declaration

V17.127 Release of goods covered by a declaration

Part V17 Customs duties

'The release of goods' is the act by which Customs make goods available for the purposes stipulated by the customs procedure under which they are placed¹. If the conditions for placing goods under a customs procedure are fulfilled (and provided that the goods are not subject to any prohibitive or restrictive measures) Customs is obliged² to release the goods as soon

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V18.134 Registration of Lloyd's syndicates

C & E Comrs v East Midlands Aggregates Ltd

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V21.122 The main supplies

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V1.299 What is a charity for VAT purposes?

V3.524 Construction industry authenticated receipt

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V17.136 Inward processing

��ɫ��