EU VAT area and pre-commencement requirements

Part of Taxation (Cross-Border Trade) Bill – in the House of Commons at 6:15 pm on 16th July 2018.

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Photo of Bernard Jenkin Bernard Jenkin Chair, Public Administration and Constitutional Affairs Committee, Chair, Draft Health Service Safety Investigation Bill (Joint Committee) 6:15 pm, 16th July 2018

Why would any company bother to carry out expensive rules of origin checks if paying the tariff, which might be as little as 2%, would be much cheaper? It is as simple as that.