uksi/2018/1376 — The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (revoked)

2018 No. 1376 Exiting The European Union Value Added Tax The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (revoked) Made 17th December 2018 Laid before the House of Commons 18th December 2018 Coming into force in accordance with regulation 1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 1 PRELIMINARY Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Definitions 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Qualifying importations and excepted importations 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirement, direction, demand, notice or permission 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 LIABILITY FOR IMPORT VAT Disapplication of VATA 1994 and TCTA 2018 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Liability for qualifying importations 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 REGISTRATION The register 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirement to register 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification of requirement to register 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application to be registered 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refusal to register supplier 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification or application for registration generally 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cancellation of registration 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 PENALTY Penalty for failure to register 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reasonable excuse 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assessment of penalties 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enforcement of penalties 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 UNIQUE REGISTRATION IDENTIFIER Requirement to display unique registration identifier 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 6 RETURNS AND PAYMENTS Obligation to submit postal packet returns 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Correction of errors 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Record keeping 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assessments 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 7 JOINT AND SEVERAL LIABILITY Joint and several liability of marketplace operators of online marketplaces 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assessments under regulation 24 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 8 DISCLOSURE OF REGISTRATION DETAILS Disclosure of specified information 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Specified information 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 9 APPEALS Right of appeal 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 10 AMENDMENTS Amendment of the Value Added Tax (Imported Goods) Relief Order 1984 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .