Sch 9ZC para 4
(1) Sub-paragraph (2) applies, instead of section 15(4) and (5) (as modified by paragraph 1 of Schedule 9ZB), where— (a) goods are imported into the United Kingdom as a result of their entry into Northern Ireland in the course or furtherance of a business by a person (“P”), (b) that importation is in the course of a taxable supply to a person (“R”) who— (i) is not registered under this Act, or (ii) is registered under this Act but who has not provided P or, where the supply is facilitated by an online marketplace, the operator of that marketplace, with R's VAT registration number, (c) the intrinsic value of the consignment of which the goods are part is not more than £135, and (d) the consignment of which the goods are part— (i) does not contain excepted goods, and (ii) is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom. (2) The person who is treated as having imported the goods is— (a) in a case where the supply is facilitated by an online marketplace, the operator of the online marketplace, or (b) in any other case, P. (3) In sub-paragraph (1)(b)(ii), “ VAT registration number ” means the number allocated by the Commissioners to a person registered under this Act. (4) For the purposes of sub-paragraph (1)(d)(i), “ excepted goods ” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods. (5) The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in sub-paragraph (1)(c).