Schedule 9ZB, Part 4, paragraph 16(11)

In this paragraph— “dutiable goods” means any goods which are subject— to a duty of excise, or in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any EU customs duty or agricultural levy of the European Union; “the duty point”, in relation to any goods, means— in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect, and in the case of goods which are not so subject— the time when the requirement to pay duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) on those goods takes effect, the time when the requirement to pay duty charged under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland) on those goods takes effect, or the time when any Community customs debt in respect of duty on the entry of the goods into the territory of the European Union would be incurred or, as the case may be, the corresponding time in relation to any such duty or levy as is mentioned in paragraph (b) of the definition of dutiable goods; “Northern Ireland warehouse” means any warehouse where goods may be stored in the United Kingdom or a member State without payment of any one or more of the following— duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) or under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland); EU customs duty; any agricultural levy of the European Union; VAT on the importation of the goods into any member State; VAT on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland; any duty of excise or any duty which is equivalent in a member State to a duty of excise.

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