Regulation 126 Reimportation of goods exported for treatment or processF1

at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside Great Britain, and

the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.

the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;

any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.