Schedule 9ZC, Part 1, paragraph 4(1)

Sub-paragraph (2) applies, instead of section 15(4) and (5) (as modified by paragraph 1 of Schedule 9ZB), where— goods are imported into the United Kingdom as a result of their entry into Northern Ireland in the course or furtherance of a business by a person (“P”), that importation is in the course of a taxable supply to a person (“R”) who— is not registered under this Act, or is registered under this Act but who has not provided P or, where the supply is facilitated by an online marketplace, the operator of that marketplace, with R's VAT registration number, the intrinsic value of the consignment of which the goods are part is not more than £135, and the consignment of which the goods are part— does not contain excepted goods, and is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.

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