Paragraph 4A F1F2

Sub-paragraph (2) applies, instead of paragraph 4(3) F3, (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 operator of the online marketplace is the person who is treated as having imported the goods.

But sub-paragraph (2) does not apply where the person to whom the goods are supplied (“R”)—

In sub-paragraph (3)—

• “relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;

• “VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.

The Commissioners may by regulations specify the details that must be provided for the purposes of sub-paragraph (3)(c).