VATNIEU4610 - Goods sent to Northern Ireland: Exceptions: background
Certain categories of transfer are excluded from the normal treatment of transfers of own goods, in the sense that they are not treated as a supply.
Exclusions are set out in paragraph 30(3) of Schedule 9ZB
30(3) Sub-paragraph (1) does not apply:
(a) to a case falling within paragraph 5(1) of Schedule 4 (matters to be treated as supply of goods or services),
(b) to the removal of goods from Northern Ireland where that removal is in the course of their removal from one part of Northern Ireland to another part of Northern Ireland,
(c) to the removal of goods from a member state where that removal is in the course of their removal from one part of a member state to another part of that member state,
(d) to goods which have been removed from a place outside the member states for entry into the territory of the European Union and are removed from a member state before the time when any Community customs debt in respect of any EU customs duty on their entry into that territory would be incurred,
(e) to goods which have been removed from a place outside the United Kingdom and the member states for entry into Northern Ireland and are removed from Northern Ireland before any duty under section 30A(3) of TCTA 2018 on their entry into Northern Ireland would be incurred, or
(f) to goods which have been removed from Great Britain to Northern Ireland and are removed from Northern Ireland before any duty under section 40A of TCTA 2018 on their entry into Northern Ireland would be incurred.
In secondary legislation, the VAT (Removal of Goods) Order 1992 and the VAT (Removal of Gas and Electricity) Order 2004 (see VATNIEU4230) the categories are:
- temporary removals to an EU member state in the course of delivery or transport of goods (see VATNIEU4620)
- goods transported by the supplier to a place of installation or assembly in an EU member state (see VATNIEU4630)
- supplies of goods subject to the distance selling rules (see VATNIEU4640)
- on-board supplies of goods treated as supplied in the member state of departure of a ship, aircraft or train (see VATNIEU4650)
- goods moved by the supplier or customer during the course of a normal intra single market supply (see VATNIEU4660)
- goods sent for, or returned following, processing, alteration, repair or valuation in an EU member state (see VATNIEU4670)
- goods that are to be used, or have been used, to make a supply of services in an EU member state (see VATNIEU4680)
- situations in which goods are transferred to (and their subsequent return from) an EU member state which would be eligible for Customs temporary importation relief had they arrived from somewhere outside the EU (see VATNIEU4680), and
- natural gas and electricity (along with heat and cooling) (see VATNIEU4690).