Schedule 9ZB, Part 5, paragraph 29(5)

For the purposes of this paragraph— where goods, in the course of their removal from a place in Northern Ireland to another place in Northern Ireland leave and re-enter Northern Ireland the removal is not to be treated as a removal from or to Northern Ireland, and where goods, in the course of their removal from a place in Northern Ireland to another place in the United Kingdom leave and re-enter the United Kingdom the removal is not to be treated as a removal from Northern Ireland.

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