VATA 1994, s 16(1)1 provides that the provision by the Customs and Excise Acts 1979 (as defined in CEMA 1979, s 1) and the other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom, shall, with certain exceptions which HMRC may make provision for, also apply to VAT. Thus reliefs from import and/or excise duty will, as a general rule, also apply to VAT.
The
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