# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 7: Movement of own goods and on behalf of third party: remover to account

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

(1) 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.
(2) 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.
(3) 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.
(4) This regulation is subject to regulations 6 and 6A (special customs procedures).

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.