Schedule 9ZB, Part 4, paragraph 23

Section 18E applies— to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper. In this paragraph “fiscal warehousekeeper” has the meaning it has in sections 18A to 18F (see section 18F).

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