Acquisition of goods

Charge to VAT

Products subject to excise duty

Control areas

Customs debt

– see Customs debt

Deferred payments

Approval

Generally

Grant of deferment

Payment

Dutiable goods

Accounting by reference to duty point

Regulations

Subject to warehousing regime

– see Warehousing

Duty, meaning

Free zone goods

– see Free zones

Goods carried as stores

House of Commons resolutions, temporary statutory effect

House of Commons resolutions, temporary statutory effect of

Member states maintaining or introducing

Payment

Exclusion for importers keeping standing deposits

Generally

Goods to be warehoused without payment

Relief

Personal reliefs for goods permanently imported

Relief

Diplomats

Goods entered for transit or transhipment

International organisations

Persons enjoying certain immunities and privileges

Temporary imports

Visiting forces

Warehoused goods

– see Warehousing

Restrictions on movement of goods

Supplies to non-taxable persons in another member state