VATNIEU4620 - Transfers of own goods: Exceptions: Delivery and transport via an EU Member State
Paragraph 30(3)(b) of Schedule 9ZB applies to goods whose delivery or transport is made via an EU member state. So, for example, a removal of goods from one part of Northern Ireland to another via the Republic of Ireland would not amount to a movement of own goods to the Republic of Ireland.
30(3)(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,
Similarly, Paragraph 30(3)(e) and (f) of Schedule 9ZB excludes goods that arrive in Northern Ireland from somewhere outside the EU, en route to an EU member state without being entered for importation into Northern Ireland.
(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.