Schedule 9ZB, Part 4, paragraph 19(3)

Sub-paragraphs (5) and (6) also apply where— there is a supply of goods, those goods are eligible goods, either— that supply takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a Northern Ireland fiscal warehousing regime, in a case falling within paragraph (c)(ii), the person to whom the supply is made gives the supplier, not later than the time of the supply, a certificate that the person will cause paragraph (c)(ii) to be satisfied, and the supply is not a retail transaction.

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