Section 33 — Value Added Tax Regulations 1995: The register of temporary movement of goods to and from other member States

The register of temporary movement of goods to and from other member States 33 — 1 Every taxable person shall keep and maintain, in accordance with this regulation, a register to be known as the register of temporary movement of goods to and from other member States.

2 Where goods have been moved to or received from another member State and they are to be returned within a period of 2 years of the date of their first removal or receipt, as the case may be, the register shall contain the following information—

a the date of removal of goods to another member State, b the date of receipt of the goods mentioned in sub-paragraph (a) above when they are returned from the member State mentioned in that sub-paragraph or a different member State , c the date of receipt of goods from another member State, d the date of removal of the goods mentioned in sub-paragraph (c) above when they are returned to the member State mentioned in that sub-paragraph or another member State, e a description of the goods sufficient to identify them, f a description of any process, work or other operation carried out on the goods either in the United Kingdom or in another member State, g the consideration for the supply of the goods, and h the consideration for the supply of any processing, work or other operation carried out on the goods either in the United Kingdom or another member State.

3 The Commissioners may in relation to a trade or business of a description specified by them supplement the list of information required in paragraph (2) above by a notice published by them for that purpose.