Value Added Tax Act 1994 Schedule 9ZC Part 2

Modification of the Value Added Tax (Imported Goods) Relief Order 1984 (paragraph 5)

Schedule 9ZC, Part 2, paragraph 5 deals with how the existing VAT relief rules for imported goods are modified following the end of the Brexit transition period.

• The Value Added Tax (Imported Goods) Relief Order 1984 is modified to reflect the UK's post-Brexit customs and VAT framework.
• These modifications were introduced by the Taxation (Post-transition Period) Act 2020 and subsequently amended by the Finance Act 2021.
• The changes ensure that VAT relief provisions for goods imported into the UK operate correctly now that the UK is outside the EU VAT system.
• The modifications preserve the substance of existing import reliefs while updating references and rules to reflect the UK's independent VAT regime.

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