Acquisition of goods

Products subject to excise duty

– see Acquisition of goods

Control areas

– see Control of movement of goods

Customs debt

– see Customs debt

Deferred payments

Approval

Legislation/Regulatory – SI 1976/1223 reg. 4

Generally

Legislation/Regulatory – CEMA79 s. 45 ; SI 1976/1223 reg. 3

Grant of deferment

Legislation/Regulatory – SI 1976/1223 reg. 5

Payment

Legislation/Regulatory – SI 1976/1223 reg. 6, 7

Dutiable goods

Accounting by reference to duty point

Legislation/Regulatory – SI 1995/2518 reg. 41

Regulations

Legislation/Regulatory – VATA94 Sch. 11, para. 2(8)

Subject to warehousing regime

– see Warehousing

Duty, meaning

Legislation/Regulatory – SI 1986/260 reg. 2(1) ; SI 1988/809 reg. 2 ; SI 1992/3156 art. 2 ; VATA94 s. 72(12)

Free zone goods

– see Free zones

Goods carried as stores

Legislation/Regulatory – FA2014 s. 101, Sch. 17
HMRC Guidance – BIM82945 ; BIM82965

House of Commons resolutions, temporary statutory effect

Legislation/Regulatory – PCTA68 s. 1

House of Commons resolutions, temporary statutory effect of

Legislation/Regulatory – FA2011 s. 88(9)-(11) ; PCTA68 s. 1

Payment

Exclusion for importers keeping standing deposits

Legislation/Regulatory – CEMA79 s. 44

Generally

Legislation/Regulatory – CEMA79 s. 43

Goods to be warehoused without payment

Legislation/Regulatory – CEMA79 s. 46

Relief

Legislation/Regulatory – CEMA79 s. 47, 48

Personal reliefs for goods permanently imported

– see Imported goods

Relief

Diplomats

Legislation/Regulatory – SI 1992/3156

Goods entered for transit or transhipment

Legislation/Regulatory – CEMA79 s. 47

International organisations

Legislation/Regulatory – SI 1992/3156

Persons enjoying certain immunities and privileges

Legislation/Regulatory – SI 1992/3156

Temporary imports

Legislation/Regulatory – CEMA79 s. 48

Visiting forces

Legislation/Regulatory – SI 1992/3156

Warehoused goods

– see Warehousing

Restrictions on movement of goods

– see Control of movement of goods

Supplies to non-taxable persons in another member state

Legislation/Regulatory – SI 1995/2518 reg. 135