Schedule 9ZE, Part 6, paragraph 37(1)

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.

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