Schedule 9ZB, Part 4, paragraph 19(1)

Sub-paragraphs (5) and (6) apply where— there is an acquisition of goods in Northern Ireland from a member State, those goods are eligible goods, either— the acquisition takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or after the acquisition but before the supply, if any, of those goods which next occurs, the acquirer causes the goods to be placed in a Northern Ireland fiscal warehousing regime, and the acquirer, not later than the time of the acquisition, prepares and keeps a certificate that the goods are subject to a fiscal warehousing regime, or (as the case may be) that the acquirer will cause paragraph (c)(ii) to be satisfied.

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