Value Added Tax Act 1994 Schedule 9ZB paragraph 4

Liability for VAT on movements between Great Britain and Northern Ireland

Schedule 9ZB paragraph 4 sets out the VAT treatment of goods moved between Great Britain and Northern Ireland, establishing when such movements are treated as importations and who is liable for the resulting VAT.

• Goods moved between Great Britain and Northern Ireland are treated as imported for VAT purposes, replacing the general import rules in section 15 of the Act
• The point of importation is determined by reference to when a customs duty liability arises (or would arise under certain assumptions) under the Taxation (Cross-border Trade) Act 2018
• The person treated as the importer depends on the circumstances: if the movement is part of a taxable supply, the taxable person making the supply is the importer; otherwise, it is the person liable (or who would be liable) to pay the relevant customs duty
• Where two or more persons are treated as having imported the goods, they are jointly and severally liable for the VAT due on the deemed importation