Schedule 9ZB, Part 4, paragraph 16(1)

A supply of goods, or an acquisition of goods in Northern Ireland from a member State, is treated as taking place outside the United Kingdom where— the goods are subject to a Northern Ireland warehousing regime, they have been removed— from a place outside the member States, other than Northern Ireland, and have entered the territory of the European Union, or from a place outside the member States and have entered Northern Ireland (which includes goods removed to Northern Ireland from Great Britain), the material time for their supply, or their acquisition in Northern Ireland, is while they are subject to that regime and before the duty point, and those goods are not, or are not mixed with, any dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State.

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