HMRC has updated its notice made under the VAT Regulations, SI 1995/2518, which covers import VAT in relation to Northern Ireland, to clarify the meaning of ‘importation of goods’ and ‘exportation of goods’. The guidance at section 4 (‘Reimportation into Northern Ireland of goods exported for treatment or process’) confirms that:
the reference to the importation of goods does not include the removal of goods from Great Britain to Northern Ireland; and
any reference to the exportation of goods does not include the removal of goods from Northern Ireland to Great Britain.
The principal legislation covering imports, exports and removals in relation to Northern Ireland is set out in the VAT Regulations, SI 1995/2518, Part 16ZA.
HMRC has updated its notice made under the VAT Regulations, SI 1995/2518, which covers import VAT in relation to Northern Ireland, to clarify the meaning of ‘importation of goods’ and ‘exportation of goods’. The guidance at section 4 (‘Reimportation into Northern Ireland of goods exported for treatment or process’) confirms that:
the reference to the importation of goods does not include the removal of goods from Great Britain to Northern Ireland; and
any reference to the exportation of goods does not include the removal of goods from Northern Ireland to Great Britain.
The principal legislation covering imports, exports and removals in relation to Northern Ireland is set out in the VAT Regulations, SI 1995/2518, Part 16ZA.
