Schedule 9ZB, Part 2, paragraph 3(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where goods are removed from Great Britain to Northern Ireland, VAT is charged on the entry of those goods into Northern Ireland as if those goods had been imported into the United Kingdom as a result of their entry (from a place outside the United Kingdom) into Northern Ireland.
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Source: legislation.gov.uk · retrieved 2026-07-28