Schedule 9ZB, Part 4, paragraph 25(4)

Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they cease to be eligible goods, on their ceasing to be so this Part applies as if they had at that time been removed from the regime; and for that purpose the proprietor of the goods is treated as if that person were the person removing them.

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