Schedule 9ZB, Part 2, paragraph 4(4)

Otherwise, each person who— is a person who is treated as having imported the goods. in the case of goods removed from Northern Ireland to Great Britain, is, or on the relevant assumptions would be, liable to pay duty under section 30C of TCTA 2018 in respect of those goods, or in the case of goods removed from Great Britain to Northern Ireland, is, or on the relevant assumptions would be, liable to pay duty under section 40A of TCTA 2018 in respect of those goods,

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