Value Added Tax Act 1994 section 10

Value where goods subject to excise duty etc.

Section 10 deals with how to determine the VAT value of goods acquired in Northern Ireland from an EU member state when those goods are subject to excise duty or certain other charges.

• This paragraph applies to goods acquired in Northern Ireland from an EU member state that are charged with a relevant duty, in cases prescribed by HMRC regulations.
• It does not apply where the acquisition is treated under Schedule 9ZB as taking place before the duty point.
• The value for VAT purposes is the normal transaction value plus any relevant duty not already included in that value.
• Relevant duty means excise duty on goods removed to Northern Ireland, or any EU customs duty or agricultural levy charged in connection with a state's accession to the EU.