Schedule 9ZB, Part 1, paragraph 1(6)

In section 16 (application of customs enactments)— subsection (1) applies to the importation of such goods as if the reference to “other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom” included any provision of Union customs legislation that applies in relation to relevant NI import duty, and subsections (3) and (4) apply to sub-paragraph (4) of this paragraph as they apply to subsection (2) of that section.

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