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Brexit and goods removed from the UK to another EU member state—exceptions

This paragraph examines the rules for deemed supplies of goods removed from the UK to EU member states before IP completion day. These rules broadly ceased to apply across the UK after that date. However, similar arrangements continue to apply to goods removed from Northern Ireland to EU member states after IP completion day, owing to NI's special status under the Northern Ireland Protocol¹. However, these post-Brexit rules are not covered in this paragraph. (For Northern Ireland and the movement of goods, see Division V3.6.)

The following sections cover the rules as they applied to the UK before IP completion day.

Pre-Brexit rules

An order² made under VATA 1994, s 5(3) provided that a removal was not a supply of goods in the circumstances set out below.

Installed goods removed from the UK to another EU member state—exceptions