Schedule 9ZC, Part 1, paragraph 1

Except in relation to a removal to which paragraph 6(3A) of Schedule 9ZB (certain supplies from a member State to Great Britain via Northern Ireland) applies, references in the following provisions of this Act to goods being imported do not include goods imported into the United Kingdom as a result of their entry into Northern Ireland or goods treated as having been imported into the United Kingdom as a result of their being removed from Northern Ireland to Great Britain— section 5A(3) (the imported consignment condition); section 7(5B)(b) (place of supply of goods); section 7AA(1)(c) (reverse charge on goods supplied from abroad).

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