Regulation 13 Other removals by non-taxable personsI1I2

Paragraph (2) applies where goods are removed from Great Britain to Northern Ireland, otherwise than for the purposes of, or in the course or furtherance of, any business carried on by a registered person (but otherwise than as described in regulation 12 (gifts)).

Where this paragraph applies, the person removing the goods (and only that person) is treated as having imported the goods for the purposes of paragraph 4 of Schedule 9ZB to VATA.