Schedule 9ZB, Part 4, paragraph 16(5)

Those conditions are— that the goods are subject to a Northern Ireland warehousing regime, that the material time for the supply mentioned in sub-paragraph (3), or the acquisition mentioned in sub-paragraph (4), is while the goods are subject to that regime and before the duty point, and that the material time for any subsequent supply of those goods is also while the goods are subject to that regime and before the duty point.

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