Schedule 9ZB, Part 2, paragraph 4(5)

For the purposes of this paragraph “the relevant assumptions” are— in the case of goods removed from Northern Ireland to Great Britain, an assumption that duty under section 30C of TCTA 2018 is chargeable in respect of those goods, in the case of goods removed from Great Britain to Northern Ireland, an assumption that duty under section 40A of TCTA 2018 is chargeable in respect of those goods, in a case where there is no obligation to present the goods to customs on their arrival in the part of the United Kingdom to which they are removed, an assumption that there is such an obligation, an assumption that a liability to duty at a nil rate is replaced by a liability to duty at a higher rate, and an assumption that no relief from duty is available.

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