# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 12: Gifts from Great Britain to Northern Ireland: sender to account

Extent: E+W+S+N.I.

(1) Paragraph (3) applies where goods are removed from Great Britain to Northern Ireland in a consignment of a non-commercial character.
(2) In this regulation, a consignment is of a non-commercial character only if the following requirements are met—
(a) it is sent by one private individual to another;
(b) it is not sent in return for any consideration in money or money's worth; and
(c) it is intended solely for the personal use of the consignee or that of the consignee's family and not for any commercial purpose.
(3) Where this paragraph applies, the sender of the goods (and only the sender) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.