Schedule 9ZB, Part 1, paragraph 1(2)

Accordingly, no charge to VAT occurs on the importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland (but see paragraph 1 of Schedule 9ZA, which imposes a charge to VAT on the acquisition of goods in Northern Ireland from a member State).

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