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

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.

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