The Value Added Tax Regulations 1995

[F1 [F2 Enactments excepted U.K.

133AB.   There shall be excepted from the enactments which are to apply to importations as mentioned in section 16(1) of the Act—

(a) the Alcoholic Liquor Duties Act 1979—

(i) section 5A (exemption from duty on spirits in flavourings);

(ii) section 7 (exemption from duty on spirits in articles used for medical purposes);

(iii) section 8 (remission of duty on spirits used for medical or scientific purposes);

(iv) section 10 (remission of duty on spirits for use in art or manufacture);

(v) section 42 (drawback on exportation of beer);

(b) the Hydrocarbon Oil Duties Act 1979—

(i) section 9 (relief for certain industrial uses);

(ii) section 15 (drawback of duty on exportation etc of certain goods);

(iii) section 17 (repayment of duty on heavy oil used by horticultural producers);

(iv) section 19 (repayment of duty on fuel used in fishing boats etc);

(v) section 20 (relief from duty on oil contaminated or accidentally mixed in warehouse);

(vi) section 20AA (power to allow reliefs);

(c) the Customs and Excise Management Act 1979—

(i) section 43(5) (provisions as to duty on re-imported goods);

(ii) subsections (1) and (2) of section 125 (valuation of goods for the purpose of ad valorem duties) so far as they apply by virtue of paragraph 158 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018;

(iii) section 126 (charge of excise duty on manufactured or composite imported articles);

(d) the Customs and Excise Duties (General Reliefs) Act 1979, other than section 8 (relief from customs or excise duty on trade samples, labels, etc.) and section 9(b) (relief from customs or excise duty on prizes, etc.);

(e) the Isle of Man Act 1979, sections 8 and 9 (removal of goods from Isle of Man to United Kingdom and vice versa);

(f) the Tobacco Products Duty Act 1979, section 2(2) (remission or repayment of duty on tobacco products);

(g) the Finance Act 1995, section 5 (denatured alcohol);

(h) the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty).]]

Textual Amendments

F1 Pt. 16ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2 Regs. 133AB-133AM inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43