Sch 9ZB para 5
(1) This paragraph applies where goods are removed from Northern Ireland to Great Britain and— (a) the removal is in the course of a supply, or (b) the last supply of those goods before their removal is zero-rated as a result of that removal. (2) Where this paragraph applies— (a) section 21 (value of imported goods) does not apply for the purpose of determining the value of those goods, and (b) the value of those goods is to be treated as— (i) in a case falling within sub-paragraph (1)(a), the value of the supply in accordance with section 19 and Schedule 6 (value of supply of goods), and (ii) in a case falling within sub-paragraph (1)(b), the value of the last supply of those goods before their removal as determined in accordance with that section and that Schedule.