Schedule 9ZE, Part 6, paragraph 37

No charge to VAT occurs on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland ... where— that importation ... is in the course of a supply of those goods which is a qualifying supply of goods, and the person making the supply is a participant in a special scheme. The Commissioners may by means of a notice published by them make provision about the procedures that must be followed or the conditions that must be complied with to satisfy them that an importation ... falls within sub-paragraph (1).

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