Section 126 — Value Added Tax Regulations 1995: Reimportation of goods exported for treatment or process

Reimportation of goods exported for treatment or process 126 1 Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods which have been temporarily exported and are re-imported after having undergone repair, process or adaptation outside Great Britain , or after having been made up or reworked outside Great Britain , shall be payable as if such treatment or process had been carried out in Great Britain , if the Commissioners are satisfied that—

a at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside Great Britain , and b the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.

2 For the purposes of this regulation—

a the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;

b any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.