{
  "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-4A",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-4A.json",
  "legislation": "uksi/1992/3193",
  "legislation_title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992",
  "path": "article/4A",
  "kind": "article",
  "number": "4A",
  "heading": "Modifications for certain movements of goods involving Northern Ireland",
  "text": "(1) Nothing in this Order affords relief from tax charged under paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994 (“VATA”).\n(2) Paragraphs (3) to (13) of this article apply in respect of tax charged under paragraph 3(4) of Schedule 9ZB to VATA and where this article modifies the provisions of this Order, relief shall be afforded from such tax in accordance with such provisions only as modified.\n(3) Where under this Order relief from tax applies to a movement of goods from Great Britain or the Isle of Man to Northern Ireland, Great Britain or the Isle of Man shall be treated as a country and Northern Ireland as a different country, including for the purposes of determining under this Order whether and when a person is normally resident in Great Britain or the Isle of Man and whether and when a person becomes or intends to become normally resident in Northern Ireland.\n(4) Where it is necessary to determine for the purposes of relief under this Order where a person is normally resident, a United Kingdom citizen whose personal ties are in Northern Ireland but whose occupational ties are in Great Britain or the Isle of Man may be treated as normally resident in Great Britain or the Isle of Man if the person has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months.\n(5) In this Order—\n(a) any reference to a person who has been normally resident in Great Britain or the Isle of Man and who intends to become normally resident in Northern Ireland shall be taken as a reference to a person who intends to comply with the requirements of paragraph (2), (3) or (4) of article 3, as the case may be, for being treated as normally resident in Northern Ireland;\n(b) the date on which a person becomes normally resident in Northern Ireland shall be the date when having given up the person's normal residence in Great Britain or the Isle of Man, the person is in Northern Ireland for the purposes of fulfilling such intention as is mentioned in paragraph (a).\n(6) Article 6 applies in respect of tax where goods enter Northern Ireland from Great Britain or the Isle of Man as though the reference in that article to the United Kingdom were a reference to Northern Ireland.\n(7) Article 8(2) applies as if the expression “declared for relief” refers to the act by which a person applies for relief on entry of goods to Northern Ireland from Great Britain or the Isle of Man or on their removal from another customs procedure, where customs procedure means a customs procedure for the purposes of Union customs legislation as defined in paragraph 1(8) of Schedule 9ZB to the VATA.\n(8) Article 9 applies where relief from tax has been afforded subject to an intention of a person in relation to becoming normally resident in Northern Ireland as it applies where relief has been afforded subject to an intention of a person in relation to becoming normally resident in the United Kingdom.\n(9) Articles 7, 11, 12, 13, 14, 16 and 17 apply as though references to the United Kingdom were references to Northern Ireland, as though references to importation into the United Kingdom were references to entry to Northern Ireland, as though references to property imported into the United Kingdom were references to property which entered Northern Ireland and as though references to another country were references to Great Britain or the Isle of Man.\n(10) For the purposes of affording relief from tax under article 14 a wedding gift shall be treated as if it were liable to relevant NI import duty and valued in accordance with the rules applicable to such duty.\n(11) Articles 18 and 19 do not apply in relation to tax charged under paragraph 3(4) of Schedule 9ZB to VATA.\n(12) Article 21 applies to a person who has become entitled as legatee to property situated in Great Britain or the Isle of Man and the entry of such property to Northern Ireland as it applies to a person who has become entitled as legatee to property situated in another country and the importation of such property to the United Kingdom, on the following conditions (which apply instead of the conditions in sub-paragraphs (a) to (c) of article 21(1))—\n(a) the person is either—\n(i) normally resident in Northern Ireland; or\n(ii) a secondary resident who is not normally resident in Great Britain, the Isle of Man or a country which is not a member State; or\n(iii) an eligible body;\n(b) the person furnishes proof to the officer of the person's entitlement as legatee to the property; and\n(c) save as the Commissioners otherwise allow, the property is imported by or for such person not later than two years from the date on which the person's entitlement as legatee is finally determined.\n(13) In paragraph (12)—\n“eligible body” means a body solely concerned with carrying on a non-profit making activity and has a business establishment or other fixed establishment in Northern Ireland; and\n“secondary resident” means a person who, without being normally resident in Northern Ireland has a home situated in Northern Ireland which the person owns or is renting for at least twelve months.\n(14) Paragraphs (15) to (20) of this article apply in respect of tax charged on the importation of goods into the United Kingdom as a result of their entry to Northern Ireland from a country other than Great Britain or the Isle of Man, and where those paragraphs modify the provisions of this Order, relief shall be afforded from such tax in accordance with such provisions only as modified.\n(15) Northern Ireland shall be treated as a country for the purposes of determining under this Order whether and when a person becomes or intends to become normally resident in Northern Ireland.\n(16) Where it is necessary to determine for the purposes of relief under this Order where a person is normally resident, a United Kingdom citizen whose personal ties are in Northern Ireland but whose occupational ties are in Great Britain, the Isle of Man or a country which is not a member State may be treated as normally resident in the country of his occupational ties if the person has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months.\n(17) Articles 4, 6, 7,11, 12, 13, 14, 16, 17, 18 and 19 apply as though references to the United Kingdom were references to Northern Ireland, as though references to importation into the United Kingdom were references to entry to Northern Ireland, as though references to property imported into the United Kingdom were references to property which entered Northern Ireland and as though references to another country mean a country other than Great Britain or the Isle of Man and other than a member State.\n(18) Article 8(2) applies as if the expression “declared for relief” refers to the act by which a person applies for relief on entry of goods to Northern Ireland, where customs procedure means a customs procedure for the purposes of Union customs legislation as defined in paragraph 1(8) of Schedule 9ZB to VATA.\n(19) For the purposes of affording relief from tax under article 14 a wedding gift shall be treated as if it were liable to relevant NI import duty and valued in accordance with the rules applicable to such duty.\n(20) Article 21 applies to a person who has become entitled as legatee to property situated in Great Britain, the Isle of Man or a country which is not a member State and the entry of such property to Northern Ireland as it applies to a person who has become entitled as legatee to property situated in another country and the importation of such property to the United Kingdom on the conditions set out in sub-paragraphs (a) to (c) of article 4A(12) which apply instead of the conditions in sub-paragraphs (a) to (c) of article 21(1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 4A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 18(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3193/article/4A",
    "retrieved_at": "2026-10-29T14:08:46.821167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}