Sch 9ZA para 10
(1) This paragraph applies, in such cases as the Commissioners may by regulations prescribe, to an acquisition— (a) of goods acquired in Northern Ireland from a member State, (b) where those goods are charged with a relevant duty, and (c) that is not an acquisition that is treated, by virtue of paragraph 16(7) of Schedule 9ZB, as taking place before the time which is the duty point (within the meaning given by paragraph 16(11) of that Schedule). (2) The value of the relevant transaction in relation to an acquisition to which this paragraph applies is the sum of the value of that transaction (apart from this paragraph) and the total amount of relevant duty charged that is not already reflected in the value of that transaction. (3) In this paragraph “ relevant duty ” in relation to an acquisition means— (a) a duty of excise charged in connection with the removal of goods to Northern Ireland; (b) any EU customs duty or agricultural levy of the European Union charged on that removal in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union.