Schedule 9ZC, Part 1, paragraph 4A

Sub-paragraph (2) applies, instead of paragraph 4(3) , (3A) and (4) of Schedule 9ZB, in relation to a removal of goods from Northern Ireland to Great Britain or, as the case may be, vice versa where— the removal is in the course of a supply by a person established outside of the United Kingdom (“P”), and the supply is facilitated by an online marketplace. The operator of the online marketplace is the person who is treated as having imported the goods. But sub-paragraph (2) does not apply where the person to whom the goods are supplied (“R”)— is registered under this Act, has provided the operator of the online marketplace with R's VAT registration number, and the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period. In sub-paragraph (3)— “relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions; “VAT registration number” means the number allocated by the Commissioners to a person registered under this Act. The Commissioners may by regulations specify the details that must be provided for the purposes of sub-paragraph (3)(c).

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