VATNIEU4330 | Goods sent from Northern Ireland: temporary movements

Goods moved to an EU member state, other than for the purposes of supplying them there, may be eligible for special arrangements that apply to temporary movements (see VATNIEU4600). However, if the owner’s intentions later change, and the goods are not returned, the original movement of the goods from Northern Ireland might then belatedly have to be treated as a transfer of own goods. The owner may also be liable to register for VAT in the member state concerned.