{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-133B",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-133B.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/133B",
  "kind": "regulation",
  "number": "133B",
  "heading": "Supplies to persons outside the relevant states",
  "text": "Where the Commissioners are satisfied that—\n(1) goods intended for export to a place outside the relevant states have been supplied at a time when they were located in Northern Ireland to—\n(a) a person not resident in Northern Ireland,\n(b) a trader who has no business establishment in Northern Ireland from which taxable supplies are made, or\n(c) an overseas authority, and\n(2) the goods were exported to a place outside the relevant states;\n(3) the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019; and\n(4) any conditions that may be specified by the Commissioners in a notice published by them have been met,\nthe supply, subject to such other conditions as they may impose, shall be zero-rated.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 16ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 133B(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 25"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/133B",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}