Section 5A(1)

This section applies where— a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”), that supply is facilitated by an online marketplace, and one of the following applies— the imported consignment condition is met, or the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom.

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