Value Added Tax Act 1994 section Schedule 9ZC paragraphs 6-7

Liability to be registered

Section Schedule 9ZC paragraphs 6-7 set out when a person who is treated as having imported goods becomes liable to register for VAT under this Schedule, and when that liability ceases.

• A person treated as having imported goods who is not already VAT-registered and not liable to register under the standard registration rules must register under this Schedule at the point they are treated as having imported the goods.
• Registration liability also arises if there are reasonable grounds to believe the person will be treated as having imported goods within the next 30 days.
• If a previous VAT registration is subsequently cancelled, the person is treated as having been liable to register under this Schedule at the time they would originally have become liable.
• A person ceases to be liable to register only when HMRC are satisfied they are no longer, and will not within the next 30 days be, treated as having imported goods under Part 1 of the Schedule.