Sch 9ZE para 2
(1) For the purposes of this Schedule, a supply of goods is , subject to sub-paragraph (3), a “qualifying supply of goods” if— (a) the supply is a distance sale of goods imported from third territories or third countries for the purposes of the second paragraph of Article 14(4) of the VAT Directive (as modified by sub-paragraph (2)), (b) the intrinsic value of the consignment of which the goods are part is not more than £135, and (c) the consignment of which the goods are part does not contain 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 those goods. (2) For the purposes of sub-paragraph (1)(a), the second paragraph of Article 14(4) of the VAT Directive is to be read as if after “Member State” there were inserted “ or Northern Ireland ” . (3) A supply of goods is not a “qualifying supply of goods” if— (a) the goods are in Great Britain or the Isle of Man at the time they are sold, (b) the supply involves the goods being removed from Great Britain or the Isle of Man to Northern Ireland, and (c) the recipient of the goods belongs in Northern Ireland.