Schedule 9ZB, Part 2, paragraph 7

Item 1 of Group 13 of Schedule 8 (zero-rating)— applies to a supply of goods which are removed from Great Britain to Northern Ireland as if the reference to a Customs declaration were to such a declaration made for the purposes of Union customs legislation (rather than under Part 1 of TCTA 2018); does not apply to goods which are removed from Northern Ireland to Great Britain where no Customs declaration under Part 1 of TCTA 2018 is required to be made in respect of the removal of the goods.

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