Regulation 7 Movement of own goods and on behalf of third party: remover to accountI1I2

Paragraph (2) applies where a taxable person (T) makes a relevant removal of goods from Great Britain to Northern Ireland in the course of T's business but otherwise than in the course of a taxable supply and as a result of which ownership in the goods does not pass.

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

In this regulation a “relevant removal of goods” is a removal by T or under T's direction of goods of which T has possession and in relation to which T exercises control, whether or not T is the owner of the goods, but does not include a removal which consists only of the physical delivery of the goods by a person to whom the goods are consigned for that purpose.

This regulation is subject to F1regulations 6 and 6A (special customs procedures).