Section 40A | Removal to Northern Ireland of at risk goods etc ^F1

(1)A duty of customs is charged on the removal of goods to Northern Ireland from Great Britain if the goods—

(a)are not domestic goods, or

(b)are at risk of subsequently being moved into the European Union.

(2)For the purposes of this section “at risk of subsequently being moved into the European Union” has the meaning given by regulations made by the Treasury.

(3)Duty under this section is charged in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.