Related Commentary  

17(1)  This section applies in relation to VAT chargeable on the importation of goods from places outside the member States; and in this section “free zone”  has the meaning given by section 100A(2) of the Management Act.

17(2)  Subject to any contrary provision made by any directly applicable Community provision, goods which are chargeable with VAT may be moved into a free zone and may remain as free zone goods without payment of VAT.

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