# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 6: Removals where goods declared to special customs procedure

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

(1) Paragraph (2) applies where goods are—
(a) removed from Great Britain to Northern Ireland or vice versa; and
(b) declared to a special customs procedure on their entry into that other territory.
(2) Where this paragraph applies, the person who is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA is —
(a) in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3), (3A) or (4) of that Schedule); and
(b) in any other case, the person described in paragraph 4(4) of that Schedule.
(3) A person (P) who (but for this regulation) would be treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA is so treated if, on or before the date on which P would have to pay the VAT charged on the removal of those goods, P does not hold evidence of a description specified in a public notice made by the Commissioners of the goods having been placed into a special customs procedure.
(4) In this regulation—
(a) “special customs procedure” means—
(i) a procedure listed in Article 210 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code , as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 ; or
(ii) a procedure listed in section 3(4) of the Taxation (Cross-border Trade) Act 2018;
(b) the reference to causing goods to be placed into free circulation is a reference to placing goods on the market, or putting them to private use or consumption, in Northern Ireland or Great Britain, as the case may be.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.