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HMRC internal manual

VAT Single Market

HM Revenue & Customs
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Transfers of own goods: Exceptions: Delivery and transport via another Member State

Paragraph 6(2) of Schedule 4 to the VAT Act 1994 (see VATSM4220) applies to goods whose delivery or transport is made via another Member State. So, for example, a removal of goods from England to Northern Ireland via the Republic of Ireland would not amount to a movement of own goods to the Republic of Ireland. Similarly, paragraph 6(2)(b) excludes goods that arrive in the UK from somewhere outside the EC, en route to another Member State without being entered for importation into the UK.