Schedule 9ZA, Part 10, paragraph 62

The rules in paragraphs 60(2) and 61(2) do not apply if during the period of 12 months beginning with the day the goods arrive in the destination territory— the goods are returned to the origin territory by or under the direction of the supplier, and the supplier records the return of the goods in the register provided for in Article 243(3) of Council Directive 2006/112/EC.

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Source: legislation.gov.uk · retrieved 2026-07-28