V17.157 Customs Debts Incurred By Reason Of Unlawful Acts Or Non-Compliance With Customs Rules

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Commentary

Part V17 Customs duties

A customs debt is also incurred in the following cases:

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•�� the unlawful introduction into the customs territory of the UK¹ of goods or the unlawful introduction into another part of that territory of goods liable to import duties located in a free zone or free warehouse²

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V3.140A Tax point—land

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.266 Definitions—donated goods, advertising and medicinal products

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

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

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V17.157 Customs debts incurred by reason of unlawful acts or non-compliance with customs rules

Part V17 Customs duties

V3.140A Tax point—land

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.266 Definitions—donated goods, advertising and medicinal products

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

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

V16.870 Changes to the VAT second-hand margin scheme

VATA 1994 Sch 8

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.212 Goods used partly for non-business purposes

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

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

V5.162A VAT refunds for museums and galleries

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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V17.157 Customs debts incurred by reason of unlawful acts or non-compliance with customs rules

Part V17 Customs duties

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