Value Added Tax Act 1994 Schedule 9ZB paragraph 1

Importations

Schedule 9ZB paragraph 1 sets out how VAT applies to goods imported into the United Kingdom through Northern Ireland, distinguishing between EU (Union) goods and non-EU goods.

• Union goods entering Northern Ireland are not treated as imports for VAT purposes, so no VAT is charged on their arrival — though a separate charge may apply if they count as acquisitions from an EU member state.
• Non-Union goods entering the UK through Northern Ireland are subject to VAT, but the charge is collected as though it were Northern Ireland import duty rather than under the normal UK import VAT rules.
• The customs framework governing these charges draws on both EU customs legislation (as it continues to apply in Northern Ireland) and Part 1 of the Taxation (Cross-border Trade) Act 2018.
• HMRC has the power to make regulations that supplement or modify any VAT or customs provisions as they apply to goods imported into the UK through Northern Ireland.