Schedule 9ZB, Part 1, paragraph 1(5)

Section 15 (meaning of “importation of goods” into the United Kingdom) applies to the importation of such goods as if— any reference to import duty were to relevant NI import duty; the references in subsections (2) and (3) to a Customs, storage, transit or inward processing procedure were to a procedure corresponding to such a procedure under Union customs legislation, and the reference in subsection (3)(b) to section 5(1) of, or paragraph 1(5) or 3(4) of Schedule 1 to, that Act included any provision (including any provision of Union customs legislation) corresponding to those provisions that may apply to those goods.

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