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

Where this paragraph applies— section 21 (value of imported goods) does not apply for the purpose of determining the value of those goods, and the value of those goods is to be treated as— in a case falling within sub-paragraph (1)(a), the value of the supply in accordance with section 19 and Schedule 6 (value of supply of goods), and in a case falling within sub-paragraph (1)(b), the value of the last supply of those goods before their removal as determined in accordance with that section and that Schedule.

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