Schedule 9ZB, Part 5, paragraph 30(3)

Sub-paragraph (1) does not apply— to a case falling within paragraph 5(1) of Schedule 4 (matters to be treated as supply of goods or services), to the removal of goods from Northern Ireland where that removal is in the course of their removal from one part of Northern Ireland to another part of Northern Ireland, to the removal of goods from a member State where that removal is in the course of their removal from one part of a member State to another part of that member State, to goods which have been removed from a place outside the member States for entry into the territory of the European Union and are removed from a member State before the time when any Community customs debt in respect of any EU customs duty on their entry into that territory would be incurred, to goods which have been removed from a place outside the United Kingdom and the member States for entry into Northern Ireland and are removed from Northern Ireland before any duty under section 30A(3) of TCTA 2018 on their entry into Northern Ireland would be incurred, or to goods which have been removed from Great Britain to Northern Ireland and are removed from Northern Ireland before any duty under section 40A of TCTA 2018 on their entry into Northern Ireland would be incurred.

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