The Value Added Tax (Amendment) (No. 3) Regulations 1996

Regulation 15

SCHEDULE 1

The forms which are to be added to Schedule 1 to the principal Regulations are as follows.

“Form No. 17CERTIFICATE REQUIRED TO SECURE RELIEF FROM VAT ON PURCHASED OR ACQUIRED GOODS INTENDED TO BE PLACED IN A FISCAL WAREHOUSING REGIME

Information to be indicated:

declare that (name of company) intends to enter to the fiscal warehousing regime at the fiscal warehouse shown below on (date), or within… days commencing today, the goods indicated below:

• name and address of fiscal warehouse

• authorisation number of the fiscal warehousekeeper

• description of goods

• quantity of goods

I certify that the supply of goods/acquisition is eligible to be relieved from VAT under the following provisions of the Value Added Tax Act 1994 [delete as appropriate]:

sections 18B(2)(d)/18B(3) (purchases) or sections 18B(1)(d)/18B(3) (acquisitions).

(signature)

(date)

NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about the eligiblity of the goods or about the fiscal warehouse to which they are being sent you should consult the local Customs and Excise office before preparing the certificate.A copy of the certificate should be filed with the supplier’s invoice and a copy of the delivery note.

Form No. 18CERTIFICATE REQUIRED TO SECURE ZERO-RATING OF SERVICES (OTHER THAN THE SUPPLY OF WAREHOUSING) PERFORMED IN A FISCAL OR OTHER WAREHOUSE

Information to be indicated:

declare that the goods shown below are subject to a fiscal or other warehousing regime at the place indicated below:

• description of goods

• quantity of goods

• warehouse stock number

• name and address of fiscal or other warehouse

• authorisation number of the relevant warehousekeeper/warehouse

and that the following services are to be performed on the goods in the fiscal or other warehouse:

I certify that the supply of services is eligible to be zero-rated for VAT purposes under section 18C(1) of the Value Added Tax Act 1994.

(signature)

(date)

NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about a supply being entitled to zero-rating you should consult the local Customs and Excise office before signing and giving the certificate.A copy of the certificate should be filed with the supplier’s invoice which should refer to section 18C(1) of the Value Added Tax Act 1994 to be elgible for zero-rating.”