Value Added Tax Act 1994 section Schedule 9ZB para 7

Zero-rating of supplies made before declaration on removal

Section Schedule 9ZB paragraph 7 deals with how zero-rating rules apply to goods moving between Great Britain and Northern Ireland, specifically in relation to the customs declaration requirements that must be met before zero-rating can be applied.

• Goods supplied and removed from Great Britain to Northern Ireland can be zero-rated, but the customs declaration must be one made under EU customs rules rather than under UK domestic customs legislation.
• This reflects the unique position of Northern Ireland under the Windsor Framework, where EU customs procedures apply to goods entering Northern Ireland.
• Goods moving in the opposite direction — from Northern Ireland to Great Britain — cannot benefit from this zero-rating provision where no customs declaration under the Taxation (Cross-border Trade) Act 2018 is required for the removal.
• The practical effect is that the zero-rating treatment for pre-declaration supplies depends on both the direction of the movement and the type of customs declaration applicable.